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1
Widyawati, Ofi Maulidya, Nurhayati, and Kania Nurcholisah. "Pengaruh Rasio Profitabilitas dan Rasio Likuiditas terhadap Peringkat Sukuk Korporasi Perusahaan Periode 2015-2018." Jurnal Riset Akuntansi 1, no. 1 (July 6, 2021): 1–8. http://dx.doi.org/10.29313/jra.v1i1.51.
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Abstract. This study aims to determine the effect of profitability ratios and liquidity ratios on sukuk ratings for the 2015-2018 period. The sukuk rating of a company can be seen from the performance performed by the company. To measure the company's performance in this study using profitability ratios and liquidity ratios. Profitability ratio is a ratio to measure the efficiency of a company and the company's ability to generate profits. While the liquidity ratio is a ratio to measure the company's ability to meet its short-term obligations. This research is included in a quantitative descriptive study with companies listed on the Indonesia Stock Exchange (IDX) and sukuk rating agencies in Indonesia (PEFINDO) as populations. The analysis technique used in this study is multiple regression analysis. The results of this study are that profitability ratios and liquidity ratios have a simultaneous effect on sukuk ratings, profitability ratios affect sukuk ratings, and liquidity ratios affect sukuk ratings. This can be seen from the results of the t test which showed a sig value of 0.002 < 0.05 and 0.000 < 0.05.
Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh rasio profitabilitas dan rasio likuiditas terhadap peringkat sukuk tahun periode 2015-2018. Peringkat sukuk suatu perusahaan dapat dilihat dari kinerja yang dilakukan oleh perusahaan. Untuk mengukur kinerja perusahaan tersebut pada penelitian ini menggunakan rasio profitabilitas dan rasio likuiditas. Rasio profitabilitas adalah rasio untuk mengukur efisiensi perusahaan dan kemampuan perusahaan dalam menghasilkan laba. Sedangkan rasio likuiditas adalaha rasio untuk mengukur kemampuan perusahaan dalam memenuhi kewajiban jangka pendeknya. Penelitian ini termasuk dalam penelitian deskriptif verifikatif dengan pendekatan kuantitatif dengan perusahaan yang terdaftar dalam Bursa Efek Indonesia (BEI) dan lembaga pemeringkat sukuk di Indonesia (PEFINDO) sebagai populasi. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil dari penelitian ini adalah bahwa rasio profitabilitas dan rasio likuiditas berpengaruh secara simultan terhadap peringkat sukuk, rasio profitabilitas berpengaruh terhadap peringkat sukuk, dan rasio likuiditas berpengaruh terhadap peringkat sukuk. Ini dapat terlihat dari hasil uji t yang memperlihatkan nilai sig sebesar 0,002 < 0,05 dan 0,000 < 0,05.
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Suratmi and Ika Yustina Rahmawati. "The Effect of Profitability Ratio, Liquidity Ratio, Leverage Ratio, and Company Size on Sukuk Rating Corporation During 2014-2017 Periods." SHS Web of Conferences 86 (2020): 01027. http://dx.doi.org/10.1051/shsconf/20208601027.
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The purpose of this study was to destermine the effect of profitability ratios, liquidity ratios, leverage ratios, and company size toward sukuk ratings in Indonesia during 2014-2017. The independent variables in this study is profitability ratios, liquidity ratios, leverage ratios, and company size, while the dependent variable is sukuk rating. The object of this study is Corporations for the period 2014-2017, this study used 78 samples. The technique sampling method in this study used purposive sampling. The data analysis techniques used in this study is descriptive statistical tests, and logistic regression tests. The results of the analysis show that simultaneously profitability ratios, liquidity ratios, leverage ratios and company size have a significant effect on sukuk ratings. Partially the size of the company has a significant positive effect on the sukuk rating, while the profitability ratio, liquidity ratio, and leverage ratio have no significant positive effect on the sukuk rating.
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-, Irawati Junaeni. "How Big The Role of Credit Risk, Liquidity Risk and Capital Have an Effect On The Profitability of The 10 Largestt Bank in Indonesia." International Journal of Science, Technology & Management 2, no. 1 (January 27, 2021): 179–89. http://dx.doi.org/10.46729/ijstm.v2i1.146.
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The purpose of this research is to analyze how the effect of credit risk, liquidity risk, bank capital, on profitability. The ratio used to measure credit risk using the Non Performing Loan (NPL), liquidity risk using the Loan to Funding Ratio ( LFR) and bank capital using the Capital Adequacy Ratio (CAR). The sample in this study were the 10 largest banks in Indonesia based on total assets. The analysis technique used in this research is panel data regression with fixed effects. The data processing tool used in this study is the Eviews 10 program. The partial test results show that the variables of credit risk and bank capital have an effect on profitabilityas measured by Return on Assets (ROA). Credit risk shows a negative and significant effect on profitability. And bank capital has a positive and significant effect on profitability. Meanwhile, liquidity risk has no significant effect on profitability. Simultaneously, the variables of credit risk, liquidity risk and capital have an effect of 90.17% on profitability. The remaining 9.83% was influenced by other factors not examined in this study
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Akhmadi, Akhmadi, Sumantri Sumantri, and Albetris Albetris. "FINANCIAL PERFORMANCE ANALYSIS AT PT. MANDIRI SYARIAH BANK." Dinasti International Journal of Education Management And Social Science 2, no. 2 (December 24, 2020): 323–35. http://dx.doi.org/10.31933/dijemss.v2i2.667.
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Analysis of the Growth of the Liquidity Ratio, Solvency, and Profitability, the objectives are, namely, the first is to determine the condition of the Growth of the Liquidity Ratio of PT. Bank Syariah Mandiri Indonesia for the period 2014-2018. The second is to determine the condition of the Growth of the Solvency Ratio of PT. Bank Syariah Mandiri Indonesia for the period 2014-2018. The third is to determine the Growth of the profitability ratio at PT. Bank Syariah Mandiri Indonesia for the period 2014-2018. And lastly, to determine the condition of the Growth of the Liquidity Ratio, Solvency, and Profitability with a financial performance at PT. Bank Syariah Mandiri Indonesia for the period 2014-2018. Based on the results of research conducted at PT. Bank Syariah Mandiri Indonesia it can be concluded that the average growth Liquidity Ratio 2014-2018 period be seen from the Current Ratio approach amounted to 1, 32 %. seen from the average Growth of the Solvency Ratio for the 2014-2018 period of (1) %. And the Growth of the Profitability Ratio for the 2014-2018 period is seen from the average Growth of Net Profit Margin of 140, 04 %. Return On Investment. For an average Growth of 208, 02 %. Return On Equity has an average Growth value of 192, 48 %.
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Santoso, Tjeng Gloria, and Supatmi Supatmi. "Financial Ratio Analysis to Assess Financial Performance of the Hotel Industry." International Journal of Social Science and Business 5, no. 3 (August 7, 2021): 346. http://dx.doi.org/10.23887/ijssb.v5i3.37003.
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Analysis of financial performance can be implemented to all companies, including to hotel industries. For the last few years, there are many issues that income of hotel industry increases because of the soaring numbers of foreign and domestic tourists in Indonesia. This study aims to analyze financial ratio to assess the financial performance of hotel industry in 2015-2018. Research sample were 12 companies of 35 hotel industries that were listed in Indonesian Stock Exchange in 2015-2018. Analysis tool used in this research were liquidity ratio, profitability ratio, activity ratio, leverage ratio, and operational ratio. Research result showed good ratios; they were liquidity ratio that was indicated by current ratio, profitability ratio that was pointed by net profit margin, return on asset, and return on equity, also paid occupancy percentage on activity ratio. While the not good ratio, which was activity ratio was pointed by total asset turnover, then leverage ratio by equity multiplier, debt to asset ratio, and debt to equity ratio, also operational ratio which was showed through average room rate and food and beverage cost. Research result of hotel performance in 2015-2018 which is based on financial ratio, they are liquidity, activity, profitability, leverage, and operational, describes that hotel performance is fluctuated. Generally seen, a good ratio in this study is the liquidity ratio that is pointed by current ratio, then profitability ratio that are demonstrated by NPM, ROA, and ROE, also paid occupancy percentage in activity ratio.
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Erlina, Neti. "PENGARUH LIKUIDITAS, SOLVABILITAS, PROFITABILITAS TERHADAP NILAI PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA." Jurnal Manajemen Kompeten 1, no. 1 (June 25, 2018): 13. http://dx.doi.org/10.51877/mnjm.v1i1.17.
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Effect of liquidity, solvency, profitability against mining company value in indonesian stock exchange (BEI).purpose to determine the effect of liquidity, solvency, profitability of the value mining company in indonesian stock exchange (BEI). the data used in this research is the data time series,a variabel which is used liquidity Current Ratio, Cash Ratio, Solvency Debt To Equity Ratio, Debt To Aset Ratio, profitability Net Profit Margin, Earning Pershare again the study population valueof the company is amining company listed on the indonesian stock exchange period 2009-2013. The technique of taking sample uses purposive sampling and obtained 14companies were selected as sample.the analysis technique used in this researchis to test assumtions of linear regression. including normality test heterokedastisitas test, multicolinearity test, autocorrelation test, test the hypothesis that the F test and t test.fidding indicates that the variable liquidity (Current Rasio X1,Cash Rasio X2), solvency (Debt To Asset Ratio X3, Debt To Equity Ratio X4), profitability Net Profit Margin (X5),Earning Pershare (X6) on mining company indonesian stock exchange shows influence significant together against the value of company.partial Current Rasio (X1),Cash Rasio (X2), Debt To Asset Ratio (X3), Debt To Equity Ratio (X4), Net Profit Margin (X5),Earning Pershare (X6)had no significant effect on firm value.
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Agusta, Rally Ferry, and Shinta Wahyu Hati. "Calculation of Liquidity, Solvency and Profitability Ratio in Manufacturing Company." Journal of Applied Accounting and Taxation 3, no. 2 (October 19, 2018): 110–16. http://dx.doi.org/10.30871/jaat.v3i2.765.
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This research discuss the calculation of liquidity, solvency and profitability ratios. The liquidity ratio is the ratio that describes the company's ability to meet short-term liabilities, solvency ratio is the ratio that describes the company's ability to meet long-term obligations and the profitability ratio is the ratio that measures the company's ability to generate profits. The aim of this final project is to find out the company's financial condition. The collection of data was used secondary techniques of data in the form of statement of financial position and income statement. The method of analysis used on this study is descriptive analysis method is done by creating a picture and interpret the data relating to fact, circumstances, variable and ongoing events at the time of study. The results obtained after performing the calculation of liquidity, solvency and profitability ratios is the condition of the company based on the liquidity and solvency ratios is in proper and healthy, meanwhile the company is in bad condition based on profitability ratio’s view.
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Baraja, Lutfi, and Eka Agfa Yosya. "Analysis the Impact of Liquidity, Profitability, Activity and Solvency Ratio on Change in Earnings." Indonesian Management and Accounting Research 17, no. 1 (June 19, 2019): 1. http://dx.doi.org/10.25105/imar.v17i1.4663.
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<p class="Imar-Abstract">This study aims to determine the impact of liquidity, profitability, solvency, and activity ratio on change in earnings. In this research, multiple linear regression is used to identify a change in earnings on an entity. The sample data are taken from consumer goods of manufacturing company listed on BEI for the period 2014-2017. The results of this study show net profit margin as profitability ratio have a significant effect on change in earnings. The other results show liquidity ratio measured by current ratio, activity ratio measured by total asset turnover, and solvency ratio measured by debt to equity ratio has an insignificant effect on change in earnings.</p><p class="Imar-Abstract">Keywords: Activity Ratio, Current Ratio, Debt To Equity Ratio, Net Profit Margin, Liquidity Ratio, Profitability Ratio, Solvency Ratio, Total Asset Turnover, Change In Earnings</p><p>JEL Classification</p>
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Apriana, Velecia, and Herman Ruslim. "Dampak Rasio Keuangan Dan Good Corporate Governance Terhadap Nilai Perusahaan." Jurnal Manajerial Dan Kewirausahaan 3, no. 2 (April 8, 2021): 538. http://dx.doi.org/10.24912/jmk.v3i2.11900.
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This study aims to examine the effect of financial ratios (liquidity, profitability, and free cash flow) and good corporate governance (independent board of commissioners) on firm value by using time-series data of property and real estate companies listed in Indonesia Stock Exchange in the period of 2015-2019. The samples of this study were 33 firms (165 observations). The method used in this study is multiple panel data regression analysis using E-Views 10.0 software. Firm value is measured by Tobin’s Q, liquidity is measured by current ratio, profitability is measured by return on equity, free cash flow is measured by free cash flow ratio, and independent board of commissioners is measured by independent commissioners ratio. The results show that liquidity and free cash flow significantly influence firm value, but profitability and independent board of commissioners do not have any significant influence on firm value. Penelitian ini bertujuan untuk menguji pengaruh rasio keuangan (liquidity, profitability, dan free cash flow) dan good corporate governance (independent board of commissioners) terhadap firm value dengan menggunakan data time-series pada perusahaan property dan real estate yang terdaftar di BEI periode 2015-2019. Sampel pada penelitian ini berjumlah 33 perusahaan (165 observasi). Metode yang digunakan dalam penelitian ini adalah panel data regression analysis menggunakan software E-Views 10.0. Firm Value diukur menggunakan Tobin’s Q, liquidity diukur menggunakan current ratio, profitability diukur menggunakan return on equity, free cash flow diukur menggunakan free cash flow ratio, dan independent board of commissioners diukur menggunakan independent commissioners ratio. Hasil penelitian menunjukkan bahwa liquidity dan free cash flow berpengaruh signifikan terhadap nilai perusahaan, tetapi profitability dan independent board of commissioners tidak berpengaruh signifikan terhadap firm value.
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SHAIBU, Ibrahim, and Chinwuba OKAFOR. "A Statistical Assessment of Liquidity Management and Profitability in a Cross Section of Deposit Money Banks in Nigeria using Panel Analysis." Archives of Business Research 8, no. 3 (March 23, 2020): 173–90. http://dx.doi.org/10.14738/abr.83.7815.
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The objective of this study was to examine the relationship between liquidity and profitability of deposit money banks in Nigeria using panel approach. The study made use of a sample size of ten deposit money banks in Nigeria. Data used for the study were sourced from the annual reports of the sampled firms and the statistical bulletin of the Central Bank of Nigeria ranging from 2006 to 2016. The liquidity indicators that were used were current ratio (current assets to current liabilities) (CRT), cash to total asset ratio (CTA), cash to total deposit ratio (CTD), liquid asset to total assets ratio (LATA), and loan to total deposit ratio (LTD), while return on assets (ROA) was used as proxy for profitability. A panel data regression model was specified and estimated. The empirical results showed that there was a positive and statistically significant relationship between cash to total asset (CTA) ratio and liquid asset to total assets (LATA) with profitability, and there was a negative but statistically significant relationship between cash to total deposit (CTD) ratio and profitability. It was also revealed that current ratio (CRT) and loan to total deposit (LTD) had a positive but statistically not significant relationship with profitability. It was recommended that the deposit money banks should not only focus on the profit maximization perception but also embrace methods that will certify effective and efficient liquidity management since its survival and sustainability depends on effective liquidity management and profitability. This will help to reduce the negative effects of the incidence of deficient and excessive liquidity.
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Safiyuddin, Fatin Syazwani, Norazlina Abd Wahab, and Selamah Maamor. "An Analysis of the Financial Performance of Credit Cooperatives in Malaysia." Journal of Accounting Research, Organization and Economics 4, no. 2 (August 31, 2021): 199–215. http://dx.doi.org/10.24815/jaroe.v4i2.20548.
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Objective– The aim of this study is to assess the financial performance of credit cooperatives in Malaysia. Design/methodology– This study utilizes the unpublished financial data of credit cooperatives from the Malaysian Cooperative Commission. This study picks 9 credit cooperatives which serially listed in 100 best cooperatives from 2010 to 2017. Five basic financial ratios (equity ratio, liquidity ratio, leverage ratio, profitability ratio, and dividend payout ratio) were calculated to measure the financial performance. Results – The result shows that the equity ratio is in the range of 0.61 to 0.9 possibly because credit cooperatives utilize more funding from shareholder equity compared to debt. The result also shows a high dividend pay-out ratio. However, the liquidity ratio is still low and credit cooperatives that score the highest liquidity ratio might be due to the age of establishment. Last but not least, the leverage ratios and profitability ratios of Malaysian credit cooperatives should be improved by increasing the profitability and restructuring debt. Research limitations/Implication – The availability of the data as there are other credit cooperatives listed in the top 100 cooperatives from 2010 to 2017 but could not be analyzed because important data such as total investment, loans, equity, dividends are not available. Novelty/Originality – The empirical application of ratio analysis to identify the financial performance facilitates a novel investigation of credit cooperatives performance by placing emphasis on the equity, liquidity, leverage, profitability, and dividend payout of credit cooperatives with various degrees of performance.
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Buniarto, Edwin Agus. "Perputaran Perputaran Modal Kerja, Likuiditas dan Leverage, Memacu Rentabilitas Perusahaan." JMK (Jurnal Manajemen dan Kewirausahaan) 6, no. 3 (September 19, 2021): 38. http://dx.doi.org/10.32503/jmk.v6i3.1903.
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Abstract
This study aims to determine the effect of working capital turnover, liquidity and solvency on profitability in food and beverage sub-sector companies in the Indonesian Capital Market for the 2016-2020 period. Working capital turnover variable is calculated using the Working Capital Turnover ratio, liquidity is measured using Current Ratio, solvency is measured using Debt to Assets Ratio and Profitability is measured using Return on Assets.
This type of research is quantitative using the classic assumption test, multiple linear regression analysis and partial test. The sampling technique uses the purposive sampling method. The results of the analysis that have been done, show that the working capital turnover, liquidity and solvency significantly influence the profitability of the company.
This is evidenced by the results of correlation analysis which shows the value of r = 0.831 which means there is a strong relationship between working capital turnover, liquidity and solvency to profitability. Partially, each independent variable significantly influences profitability.
Keywords: Working Capital Turnover, Liquidity, Solvency, Return on Assets
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Srbinoska, Dusica Stevcevska. "Liquidity and Profitability Analysis of Non-Financial Entities Listed on the Macedonian Stock Exchange." Business and Management Horizons 6, no. 2 (November 22, 2018): 34. http://dx.doi.org/10.5296/bmh.v6i2.13723.
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Liquidity management has a considerable influence on company performance. By analyzing secondary financial company data, this paper seeks to assess the correlation between liquidity and profitability. Through the use of audited annual report of 76 non-financial entities listed on the Macedonian Stock Exchange for the period 2014-2017, the study looks into the association between two traditional liquidity measures, current ratio and acid-test ratio, and three profitability measures, return on assets, return on equity and return on capital employed. Prior to embarking on the statistical research, literature review was performed to obtain basis for the test of hypotheses. Through the use of SPSS software, the dataset comprised of 304 observations generated descriptive statistics, and was subjected to tests of normality and variable correlation testing. The empirical findings designate that liquidity and profitability depict a positive association and that the correlation between current ratio and quick ratio on one hand and ROA and ROE on the other is statistically significant. Moreover, the empirical work reveals a slow trade receivables collection across several Macedonian industries which may damage the long-term solvency of companies, especially in times of recession and economic hardship when liquid funds are a must. In conclusion, this study suggests that the liquidity-profitability relationship should be subject to further scholarship having in mind the immense importance that liquidity management has on the financial health and stability of firms.
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Badrul Munir, Maryam binti, and Ummi Salwa Ahmad Bustamam. "CAMEL RATIO ON PROFITABILITY BANKING PERFORMANCE (MALAYSIA VERSUS INDONESIA)." International Journal of Management, Innovation & Entrepreneurial Research 3, no. 1 (July 18, 2017): 30–39. http://dx.doi.org/10.18510/ijmier.2017.314.
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Purpose: This research analyzed about profitability banks performance based on the CAMEL (Capital Adequacy, Asset Quality, Management, Earnings and Liquidity) on the Bank's profitability. Capital adequacy measured by debt equity ratio (DER) and non-performing loans (NPL), asset quality measured by return on assets (ROA), management will be measured by cost per income, earnings measured by return on equity (ROE) and liquidity measured by interest expense and deposit.Methodology: The samples were 114 samples (from 10 bank in Malaysia and 9 bank in Indonesia) since 2010-2015. This analysis used descriptive method and multiple regression analysis, the result of this research indicated that banking profitability have a good performance based on CAMEL analysis.Findings: From the results of regression, the CAMEL analysis has a significant relationship to the bank profitabilityPractical Implications: The study demonstrated the use of CAMEL analysis to measure bank profitability. If bank performance declining through the CAMEL analysis so the Bank should make a decision to make a better performance changes of banking.Social Implications: This study was about the importance of camel analysis measuring the performance banking. CAMEL analysis detected the decrease in performance in any business sector.Originality/Value: This analysis adapted and adopted the study conducted by Sahut and Mili(2011), but this study focusedonly on the comparative performance between conventional and Islamic banking between Malaysia and Indonesia.Research Limitations/Implications: Comparison of CAMEL analysis focused on two countries between Malaysia and Indonesia (it also involves the comparative analysis of conventional and Islamic bank) to gain the profitabilityof banking, ROI with short period since 2010 until 2015
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-, Siti Sara, Erinta Sijabat -, Putri Husyada Fi’lma -, Febti Latreia Missi -, and Dwita Sakuntala -. "PENGARUH RASIO KEUANGAN TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN SEKTOR TRADE, SERVICE AND INVESTMENT YANG TERDAFTAR DI BEI." Jurnal Ekonomi Bisnis Manajemen Prima 2, no. 2 (February 28, 2021): 12–23. http://dx.doi.org/10.34012/jebim.v2i2.1252.
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This study aims to determine the financial ratios represented by the liquidity ratio, activity ratio, solvency ratio, profitability ratio to dividend payout ratio. Data collection techniques using purposive sampling and obtained as many as 21 samples of companies from 132 populations of companies in the trade, service, and investment sectors listed on the Indonesia Stock Exchange (BEI). The analysis technique uses multiple linear regression. Based on the results of the coefficient test, the R square value of 0.141 indicates that the correlation or closeness of the relationship between the liquidity ratio, activity ratio, solvency ratio, profitability ratio and dividend payout ratio is only 14.1%. The Adjusted R Square value of 0.097 indicates that the liquidity ratio, activity ratio, solvency ratio, profitability ratio explains the variable to the dividend payout ratio of 9.7%. The F test shows that the value of Fcount> Ftable (3,235> 2.49) so that simultaneously the quick ratio, Total Asset Turn Over, Debt to Asset Ratio, Return On Equity have an effect on the dividend payout ratio in companies in the trade, service and investment sectors. In the t test results, only the Profitability Ratio (Return On Equity) variable has a positive and significant effect on the dividend payout ratio, which is 0.048.
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Amah, Nik, and Efa Dwi Prasetyowati. "PENGARUH PROFITABILITAS FIRM SIZE TERHADAP DIVIDEND PAYOUT RATIO DIMODERASI LIKUIDITAS PADA BUMN INDONESIA." INVENTORY: JURNAL AKUNTANSI 3, no. 2 (October 10, 2019): 97. http://dx.doi.org/10.25273/inventory.v3i2.5238.
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<p><em>The purpose of this study aims to empirically examine the effect of profitability and firm size on the dividend payout ratio with liquidity as a moderating variable. This population, namely the BUMN companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The type of research used is descriptive quantitative. The sampling technique using purposive sampling method. Based on the existing criteria, there were 15 BUMN companies that became the research sample. Data analysis techniques used in this study are multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of this study indicate that profitability does not affect the dividend payout ratio. Firm size affects the dividend payout ratio. Liquidity moderates the effect of profitability on the dividend payout ratio. Liquidity does not moderate the effect of firm size on the dividend payout ratio.</em><em></em></p><p><strong><em>Keywords:</em></strong><em> Dividend Payout Ratio, Liquidity, Profitability and Firm Size</em><em></em></p>
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Mishra, Rajan. "Relationship Between Liquidity and Profitability of Commercial Banks in Nepal." Patan Pragya 5, no. 1 (September 30, 2019): 143–53. http://dx.doi.org/10.3126/pragya.v5i1.30454.
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This paper investigated the relationship between liquidity and profitability of Nepalese commercial banks. The main objective was to explore and examine the liquidity position, profitability status and relationship between liquidity and profitability in of Nepalese commercial banks. This study based on secondary data from the annual reports of the Nepalese commercial banks and NRB over a period of past 10 fiscal years from 2007/08 to 2019/17in Nepal. Correlation and regression analysis were employed to examine the relationship between liquidity and profitability. The ROA, ROE and net profit margin was used to measure profitability status and current ratio, cash and bank balance to total deposit and cash and bank balance to current deposit ratio was used to measure liquidity position. The findings of this paper are based on a study conducted on the selected banks. Hence, the results show that ADBL and NABIL have good liquidity position and profitability position. Therefore, the results are valid for banking sector.
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Mohanty, Birajit, and Shweta Mehrotra. "Relationship between Liquidity and Profitability: An Exploratory Study of SMEs in India." Emerging Economy Studies 4, no. 2 (September 27, 2018): 169–81. http://dx.doi.org/10.1177/2394901518795069.
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In today’s dynamic business environment, survival of the organization is more uncertain even though the companies are earning profit, unless they have a robust financial management system. Among these liquidity management is basically considered as life line for any economic unit and its management is considered as the most important functions of corporate management. The trade-off between the company’s liquidity and the profitability has been an interesting debate in financial management. Theoretically, the liquidity management decisions of any company affect profitability. Bearing in mind this notion, this article makes a modest attempt to investigate the relationship between liquidity and profitability in 28 Bombay Stock Exchange listed and traded small and medium enterprises (SMEs) between 2011 and 2016. The correlation analysis showed that the relationships between liquidity ratios and performance of SMEs are negative but not significant. The results from the pooled regression analysis showed that there is a significant effect of liquidity management on profitability of selected SMEs. Further, the result also showed negative association between profitability measures (net profit margin, return on assets, and return on capital employed) and the explanatory variables (current ratio, quick ratio, and cash ratio) in selected SMEs. Market capitalization, sales growth rate, and financial debt ratio were used as control variables in this study.
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SYARIFUDIN, ANDIS. "ANALISIS KINERJA KEUANGAN PADA KOPERASI PEGAWAI REPUBLIK INDONESIA BINA RAHARJA KECAMATAN CERME PERIODE 2007 -2011." MANAJERIAL 1, no. 1 (August 15, 2018): 1. http://dx.doi.org/10.30587/manajerial.v1i1.420.
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Aim from this research was to measure the performance of finance KPRI Bina Raharja Cerme be surveyed from liquidity aspect, activity, leverage, and profitability. Cooperation finance performance measuring to be done to use analysis ratio of finance like: liquidity aspect to cover ratio liquidity. activity Aspect to be measured with Turn Over Asset (ATO). Leverage Aspect to be measured with Solvability Ratio. Profitability Aspect to be measured with Return on Total Assets (ROA) and Profitability ratio. data analysical Method that be used is Time Series Analysical. From analysiical result knew that liquidity ratio good less cooperation with average the ratio 387,17%. Enough Activity Ratio good because cooperationhas ability to create the the high sale level each annual with average 1,16 times rotation. Leverage Ratio that to be measured with solvability good less valuable because average each annual to reach 196,49% (Less, because more than130% standard Minister Cooperation). ROA has value 8,30% and profitability has value 35,73%. Its mean the cooperation ability to result profit very good.
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Putra As'ari, Andri Gunawan, and Tri Kartika Pertiwi. "RASIO FUNDAMENTAL TERHADAP PERTUMBUHAN LABA: VARIABEL MODERASI UKURAN PERUSAHAAN (Fundamental ratio on income growth: Variables of company size moderation)." Journal of Information System, Applied, Management, Accounting and Research 5, no. 1 (February 21, 2021): 261. http://dx.doi.org/10.52362/jisamar.v5i1.382.
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To find out the performance of a company it is necessary to have a financial analysis, where in analyzing the financial statements will get a view of the good and bad financial performance. For this reason, this study aims to analyze the effect of the Liquidity Ratio, Solvency Ratio, Profitability Ratio, and Activity Ratio on profit growth with company size as a moderating variable. The population in this study was all trade retail companies that listed in Indonesia Stock Exchange in the period 2015-2018. The research samples was determined by using purposive sampling technique, so that obtained 21 trade retail companies that quality as the sample. The analysis technique used is moderation regression analysis. Based on the research result showed that Solvability, Profitability and Activity ratios has an effect on profit growth and company size is a moderation variabel. Liquidity Ratio has no effect on profit growth and company size not a moderating variable between Liquidity on profit growth.
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Arini, Setya Ayu, Yuli Chomsatu Samrotun, and Endang Masitoh. "Determinant of Financial Ratio Analysis to Financial Distress." Jambura Science of Management 3, no. 1 (January 14, 2021): 26–35. http://dx.doi.org/10.37479/jsm.v3i1.6962.
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In this new era bussines world is growing rapidly so that the emergence of many new companies. However, to be the market leader, the company must be able to manage the financial aspects well, so that the company does not have financial difficulties. The research aims to analyse the effects of liquidity ratios, activity ratios, profitability ratios, leverage ratios on the financial difficulties of textile and garment companies listed on the Indonesia Stock Exchange in the period 2018-2019. The object in this study used samples of 40 samples on textile and garment companies listed on the Indonesia Stock Exchange in the period 2018-2019 using sampling techniques purposive. The methods used in this study are some of the processed linear regression analyses using SPSS 25. Based on this study shows that liquidity is influential but not significant to the financial distress. The activity has significant effect on financial distress. Profitability has significant effect on financial distress. Leverage is influential but not significant to the financial distress.
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Riski, Kiki Mailan, Darwin Lie, Jubi Jubi, and Nelly Ervina. "PENGARUH LIKUIDITAS DAN RASIO AKTIVITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR KERAMIK, PORSELEN, DAN KACA YANG TERDAFTAR DI BURSA EFEK INDONESIA." SULTANIST: Jurnal Manajemen dan Keuangan 6, no. 1 (June 15, 2018): 76–82. http://dx.doi.org/10.37403/sultanist.v6i1.117.
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The purpose of this research is to know the description of liquidity, activity ratio and profitability also the influence of liquidity and activity ratio on the profitability at Firm in Sub Sector Keramik, Porselen, and Kaca listed in Indonesia Stock Exchange The research design in this research is a library research. The analysis data technique in this research are assumption classic test, qualitative and quantitative descriptive analysis.The result is Ŷ = -0,282 + 0,025X1 + 0,341X2. Correlation coefficient of r = 0,895 and R Square= 0,801. Simultaneous test results obtain Fcount > Ftable (44,343 < 3,44) or significant level obtained 0,00 < 0,05, means liquidity and activity ratio have significant effect on the profitability at Sub Sector Keramik, Porselen, and Kaca listed in Indonesia Stock Exchange. The t-test results for liquidity has tcount>ttable (4,377 > 2,07387) or significance level 0,00 < 0,05, means liquidity has significant effect on the profitability and for activity ratio shown tcount> ttable (9,409 > 2,07387) or significance level 0,00 < 0,05, means activity ratio has significant effect on the profitability at Sub Sector Keramik, Porselen, and Kaca listed in Indonesia Stock Exchange.The result of this research suggests company should continuously optimize used of debt and assets management companies to effectively and efficiently capable of producing and increase in the company’s performance which increased the rate of return received by investors. Keywords: Liquidity, Activity Ratio, and Profitability.
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Ali, Anis. "Supply chain performance, profitability and Liquidity: An analytical study of Indian pharmaceutical sector." Accounting 7, no. 6 (2021): 1479–90. http://dx.doi.org/10.5267/j.ac.2021.3.016.
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The study aims to find out the relationship between Supply Chain Performance (SCP), profitability, and liquidity of selected leading Indian pharmaceutical companies. The study is based upon the secondary data available on the website of the concerned Indian pharmaceutical companies. The SCP defines the operational velocity and is measured by the manufacturing efficiency (inventory days), ability of recovery from the debtors (accounts receivables days), and payment to creditors (account payables days). Profitability is the relative measurement of the earning capacity of the business organization and facilitates the comparison among the business organization of similar industries. The liquidity in a business organization refers to the state of pay ability of the short term liabilities in ordinary business activities. Profitability and liquidity are the bi-polar concepts in the business organization. There is an optimum balance between liquidity and profitability is expected for the growth and development of the business organization. Ratio analysis is to be used to analyze the SCP, profitability, and liquidity while Karl Pearson’s correlation and Spearman’s rank correlation applied to get the correlation between SCP, profitability, and liquidity of the companies, and relative relationship between a correlation of profitability and profitability to liquidity ratio of all selected companies. It is observed that there is moderate relationship gross profitability, profitability on the owner’s fund, and liquidity. But there is a negligible relationship between liquidity and return on total resources or profitability on total assets. The Indian pharmaceutical companies with higher profitability are much sensitive about the co-movement of profitability and liquidity. The SCP of the Indian pharmaceutical companies negatively and positively but negligibly affects the profitability and liquidity of the Indian pharmaceutical companies.
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Octavianty, Ellyn, and Defi Jumadil Syahputra. "PENGARUH EFISIENSI MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 1, no. 2 (July 1, 2015): 41–50. http://dx.doi.org/10.34204/jiafe.v1i2.515.
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Working capital and liquidity will affect the level of corporate profitability. If the working capital and liquidity levels increase the company's profitability will decline. This study aimed to determine the effect of working capital (working capital turnover, receivable turnover, inventory turnover,) and liquidity (current ratio). This research is about the effect of working capital and liquidity to profitability made on the Pharmaceutical Sector Sub listed on the Stock Exchange by using secondary data, purposive sampling method. The analytical method used inferential statistics, namely multiple linear regression analysis using SPSS version 20.Results of the study revealed the fact that 81.1% of profitability (return on assets) are influenced by working capital (working capital turnover, receivable turnover, inventory turnover) and liquidity (current ratio). While 18.9% is influenced by other variables not included in the regression model. Company's pharmaceutical sector has fluctuated development of working capital and the amount is not much, while the level of liquidity is quite good. This has resulted in a low level of profitability generated.Keywords: Efficiency Working Capital, Liquidity, Profitability
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Andarsari, Pipit Rosita. "PENGARUH CORPORATE GOVERNANCE DAN KINERJA PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN BAGI PERUSAHAAN GO PUBLIC." RISTANSI: Riset Akuntansi 1, no. 1 (January 17, 2021): 24–35. http://dx.doi.org/10.32815/ristansi.v1i1.339.
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This study aims to determine the effect of the board of commissioners, audit committees, profitability ratios, leverage ratios, and liquidity ratios on the timely delivery of financial statements. In this study the commissioner variable is proxied by the size of the board members, the audit committee is proxied by the size of the audit committee member, profitability ratio is proxied by ROA, leverage ratio is proxied by DER, and liquidity ratio is proxied by CR. The research sample the basic and chemical sectors listed on the Indonesia Stock Exchange in 2016-2017 using a purposive sampling method. Research data sources secondary. Data analysis techniques logistic regression analysis. The results that the board of commissioners, audit committee, profitability ratio (ROA), and leverage ratio (DER) had no significant effect while the liquidity ratio (CR) had a significant effect on the timeliness of financial statement submission.
Keyword : board of commissioners, audit committee, profitability ratio (ROA), leverage ratio (DER) , leverage ratio (DER)
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Asadi, Asadi, Ahmad Mukoffi, and Risky Aprilia Dwi Susanti. "Pengelolaan modal kerja guna menjaga likuiditas dan profitabilitas." Jurnal Paradigma Ekonomika 16, no. 4 (December 4, 2021): 679–88. http://dx.doi.org/10.22437/jpe.v16i4.14824.
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This research aims to analyze how the management of working capital in maintaining liquidity and profitability in SMEs. The data collection method used in this research is documentation. The analysis technique used is the ratio of liquidity and profitability. The findings of this study indicate that SMEs can maintain their liquidity. SMEs are less able to manage working capital to increase profitability.
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Adhikari, Khagendra. "Impact of Liquidity on Profitability in Nepalese Commercial Banks." Journal of Management 3, no. 1 (August 28, 2020): 52–62. http://dx.doi.org/10.3126/jom.v3i1.30912.
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The aim of this paper is to examine the impact of liquidity on profitability in Nepalese commercial banks. Market price, earning per share, net profit margin and return on assets are taken as the indicators of profitability. Deposit-credit ratio, cash reserve ratio and capital adequacy ratio are taken as the indicators of liquidity. This study has tried to determine the association between liquidity and profitability indicators of 27 commercial banks out of 28 commercial banks in Nepal. The cross-sectional secondary data of these banks were used. Descriptive and causal comparative research strategies were applied to analyse the data. Correlation analysis and multiple general linear regression analysis were applied to establish the association. This study has found that there is no statistically significant association between liquidity and profitability indicators in Nepalese commercial banking industry. The data were analysed using statistical software mini tab.
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Oktaryani, G. A. Sri, Awafiq Abdurrazak, and Iwan Kusuma Negara. "PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN YANG TERGABUNG DALAM INDEKS KOMPAS100." JMM UNRAM - MASTER OF MANAGEMENT JOURNAL 10, no. 3 (August 24, 2021): 160–74. http://dx.doi.org/10.29303/jmm.v10i3.663.
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The firm’s goal is to maximize the firm value or wealth for its shareholders. The purpose of this research is to examine the effects of profitability ratio, liquidity ratio, solvency ratio, and activity ratio on the firm value which are part of Kompas-100 index during period 2015 – 2019. Sample are selected by using purposive sampling method. The analysis technique used is multiple linear regression analysis. This study indicate that the profitability, liquidity and activity ratio have positive and significant effect on firm value. Meanwhile, the solvability has a negative and significant effect on firm’s value.Keywords:Profitability; liquidity; solvability; activity; firm value
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Ardiansyah, Firman, Agus Sukoco, and Ani Wulandari. "The Effect of Capital Structure, Profitability Ratio and Liquidity Ratio on Share Prices." Jurnal Ekonomi 20, no. 3 (May 24, 2021): 137–45. http://dx.doi.org/10.29138/je.v20i3.112.
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This study aims to analyze the effect of the influence of capital structure, profitability ratio and liquidity ratio on share prices (studies on manufacturing companies in southeast asia) 2017-2019. The sample used was 15 manufacturing companies with purposive sampling method. This research used quantitatif approach. The data collection techniques used are documentation in the form of secondary data and library research. The analysis of this research uses multiple linear regression. The results of this study are the capital structure, liquidity ratio and rentability ratio have a significant positive effect on stock prices simultaneously and partially.
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Kerihi, Anthon Simon Yohanis. "ANALISIS KINERJA KEUANGAN PADA SWALAYAN SUMBER MAKMUR KOTA KUPANG." JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS 7, no. 1 (January 31, 2019): 75–89. http://dx.doi.org/10.35508/jak.v7i1.1305.
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Penelitian ini bertujuan untuk menganalisis perkembangan kinerja keuangan di Swalayan Sumber Makmur dari tahun 2013-2017. Analisis peningkatan kinerja keuangan diukur dengan menggunakan analisis Ratio Financial Statement untuk mengetahui pencapaian keuangan perusahaan. Jenis rasio yang digunakan adalah Rasio Likuiditas, Rasio Solvabilitas, Rasio Aktivitas, dan Rasio Profitabilitas. Hasil penelitian menunjukkan bahwa kinerja keuangan dengan perhitungan analisis dengan Rasio Likuiditas memiliki kinerja yang buruk diukur dengan Rasio Lancar dengan rata-rata 174%, Rasio Cepat dengan rata-rata 70%, Rasio Kas dengan rata-rata 70%. Rasio Solvabilitas memiliki kinerja yang baik diukur dengan Debt to Equity Ratio dengan rata-rata 99% dan Times Earned Ratio dengan rata-rata 354%. Rasio Aktivitas memiliki kinerja yang buruk diukur dengan Perputaran Persediaan 1,4 kali dan Rata-rata Persediaan 288 hari. Rasio Profitabilitas memiliki kinerja yang baik diukur dengan ROA dengan rata-rata 14% dan ROE dengan rata-rata 14%. Hasil penelitian ini digunakan untuk mempertahankan manajer sumber daya dan meningkatkan kemampuan perusahaan untuk menghasilkan laba. Selain itu, dapat juga digunakan sebagai fungsi kontrol dalam evaluasi implementasi program di supermarket sehingga semua perbedaan yang tidak menguntungkan perusahaan dapat lebih cepat diatasi.
Kata kunci: Rasio Likuiditas, Rasio Solvabilitas, Rasio Aktivitas, dan Rasio Profitabilitas.
This study aims to analyze the development of financial performance at Sumber Makmur Supermaket from year 2013-2017. The development of financial performance analysis is measured by using Ratio Financial Statement analysis to know the company’s financial achievement. The type of ratio used Liquidity Ratio, Solvability Ratio, Activity Ratio, and Profitability Ratio. The results showed that the financial performance with the calculation of analysis with Liquidity Ratio has a poor performance measured by Current Ratio with an average of 174%, Quick Ratio with an average of 70%, Cash Ratio with an average of 70%. Solvency Ratio has a good performance measured by Debt to Equity Ratio with an average of 99% and Times Earned Ratio with an average of 354%. The Activity Ratio has a poor performance measured by Inventory Turnover of 1.4 times and an Inventory Average of 288 days. Profitability ratios have good performance measured by ROA with an average of 14% and ROE with an average of 14%. The results of this study are used to maintain resource managers and improve the company's ability to generate profits. In addition, it can also be used as a control function in the evaluation of the implementation of the program in supermarkets so that all differences that are not profitable companies can be more quickly overcome.
Keywords: Liquidity Ratio, Solvability Ratio, Activity Ratio, and Profitability Ratio.
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Matondang, Firdaus Fridikus, and Eni Wuryani. "PENGARUH AKTIVITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BEI 2014-2018." E-Jurnal Manajemen Universitas Udayana 9, no. 9 (September 3, 2020): 3403. http://dx.doi.org/10.24843/ejmunud.2020.v09.i09.p05.
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The purpose of this study was to determine the effect of activity, liquidity and solvency on profitability in food and beverage companies listed on the Indonesia Stock Exchange in 2014-2018. The sample used is 60 annual financial report data selected based on a targeted sample using a purposive sample. This type of research is quantitative research. The data analysis technique used multiple linear regression with the help by means of SPSS test equipment. Measurement of research variables using working capital turnover ratio, quick ratio, debt to equity ratio and return on asset. The results showed that activity and liquidity partially affected profitability, while solvency did not affect profitability.
Keywords: Activity;Liquidity;Profitability;Solvency
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Sari, Putri Ratna. "FAKTOR-FAKTOR PENILAIAN KINERJA KEUANGAN PADA PT. SINAR RODA UTAMA." JEBI | Jurnal Ekonomi Bisnis Indonesia 13, no. 2 (February 12, 2019): 28–38. http://dx.doi.org/10.36310/jebi.v13i2.100.
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The purpose of this study is to find out how financial ratio analysis to assess the financialperformance of PT. Main Wheel Rays in terms of liquidity ratios, solvency ratios, and profitabilityratios using secondary data. The research method used is descriptive quantitative and independentvariables, namely the company's financial performance measured by several sub variablesincluding liquidity ratios, solvency ratios, and profitability ratios. The results of the research are theanalysis of the ratio of liquidity, solvency, and profitability to assess the financial performance of PT.Main Wheel Rays seen from the liquidity ratio of the company's financial performance are in goodcondition, but too much cash is not used. When viewed from the solvency ratio, the company'sfinancial performance is in a bad condition, because the debt ratio continues to increase. Whenviewed from the profitability ratio, the company's financial performance is in good condition, butmust continue to increase profits.
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Rasheed, Rukhsana, Mehwish Shahid, Munaza Mukhtar, and Mazhar Nadeem Ishaq. "Impact of Capital Structure and Liquidity Conditions on the Profitability of Pharmaceutical Sector of Pakistan." iRASD Journal of Management 4, no. 2 (April 10, 2022): 135–42. http://dx.doi.org/10.52131/jom.2022.0402.0068.
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This study was conducted to find the impact of capital structure and liquidity condition on the profitability of pharmaceutical firms listed with Pakistan Stock Exchange (PSX). The dataset was comprised of eleven years 2010 to 2021. To assess profitability level, to dimensions return on assets (ROA) and gross profit margin (GPM) were used. The capital structure was measured through debt to equity ratio (DER) and debt to total funds (DTF). The liquidity level was measured through current ratio (CR) and acid test ratio (ATR). The OLS regression, fixed and random effect models were used for analysis. The findings proved that high debt to equity ratio significantly and negatively affect the profitability. The liquidity conditions have positive association with profitability of firms. The study suggested that owners and company managers should use optimal value of debt and liquidity conditions for profit maximization and to reduce the cost associated with debt capital.
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Ferica, Ferica, Annisa Nauli, Cindy Couwinata, and Sukhenny Sukhenny. "Pengaruh Likuiditas, Total Asset Turnover, Debt to Equity Ratio dan Perputaran Persedian terhadap Profitabilitas Perusahaan Manufaktur." Journal of Economic, Bussines and Accounting (COSTING) 3, no. 2 (April 29, 2020): 336–44. http://dx.doi.org/10.31539/costing.v3i2.1063.
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Profitability in a company aims to assess the company's expertise in generating profits and the company's ability to pay debts to creditors. This study aims to determine the effect of Liquidity (QR), Total Assets Turnover (TATO), Debt to Equity Ratio (DER), and Inventory Turnover on profitability. This type of research is quantitative descriptive with secondary data, sample selection using purposive sampling, and testing methods using multiple linear regression analysis. The population in this study amounted to 155 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Based on the results of the study note that simultaneous Liquidity (QR), Total Assets Turnover (TATO), Debt to Equity Ratio (DER), and Inventory Turnover have positive and significant effects. Partially, only Liquidity (QR) and Total Assets Turnover (TATO) have a positive and significant effect on profitability while Debt to Equity Ratio (DER), and Inventory Turnover have no significant effect on profitability.
Keywords : Liquidity, Total Assets Turnover, Debt to Equity Ratio, and Inventory Turnover
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D. Ayoush, Maha, Ahmad A. Toumeh, and Khaled I. Shabaneh. "Liquidity, leverage, and solvency: What affects profitability of industrial enterprises the most?" Investment Management and Financial Innovations 18, no. 3 (September 8, 2021): 249–59. http://dx.doi.org/10.21511/imfi.18(3).2021.22.
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The purpose of this paper is to show the relative impact of liquidity, leverage, and solvency on profitability of industrial enterprises listed on the Amman Stock Exchange to ascertain which of them has the most effect on profitability. To reach the objectives of this study, 44 Jordanian industrial companies are examined from 2012 to 2018. Return on assets (ROA) and return on equity (ROE) are examined as measures of performance, current ratio and quick ratio as measures of liquidity, debt ratio and debt to equity ratio as measures of leverage, and the interest coverage ratio as a measure of financial solvency. Multiple regression analysis was used to check the hypotheses. A negative and statistically significant impact was found at the 1% level between financial leverage and profitability. At the same time, findings did not show the same for the effect of liquidity and solvency on profitability. In addition, leverage has the highest relative impact among independent variables on profitability, followed by solvency and then liquidity. Moreover, it is indicated that company size is a control variable of the effect between liquidity, leverage, and solvency on performance. Thus, it is concluded that management of industrial companies should reduce dependence on debt to finance companies to achieve the highest possible returns; it is recommended to maintain an acceptable level of liquidity to ensure the continuity of companies and attention to the level of solvency within companies to maintain a high financial performance.
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Meilani, Reka. "PERBANDINGAN KINERJA DENGAN BALANCE SCORECARD PERSPEKTIF KEUANGAN PADA BANK SYARIAH BUMN DI INDONESIA." ASY SYAR'IYYAH: JURNAL ILMU SYARI'AH DAN PERBANKAN ISLAM 2, no. 2 (December 29, 2017): 70–99. http://dx.doi.org/10.32923/asy.v2i2.677.
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The aims of study were to know and analyze the performance of Bank Syariah BUMN in Indonesia seen in the concept of Balance Scorecard, especially financial perspective and compare financial performance. This study was a descriptive study that explains a picture of a particular object and result. This study described the performance appraisal results from the financial perspective of Bank Syariah Mandiri, BNI Syariah, BRI Syariah in 2016. The type of data used in this study were secondary data in the form of financial data of Bank Syariah Mandiri, BNI Syariah, BRI Syariah, which has been published year 2016. The data source is obtained from Indonesian Banking Directory published by Bank Indonesia, from the Indonesia Stock Exchange website. Methods of data analysis used descriptive analysis. Based on the performance analysis of Balancae Score Card with financial perspective, it can be concluded that BRI Syariah, BNI Syariah and Bank Mandiri Syariah has a good performance in 2016. Capital ratio, Earning Assets Quality (KAP) Ratio, Profitability Ratio (earnings), Liquidity Ratio (liquidity) and Sensitivity to market risk in BRI Syariah pertained good. Capital Ratio (Capital), Earning Asset Quality (KAP) Ratios, Profitability Ratio (earnings), Liquidity Ratio (liquidity) and Sensitivity to Market Risk (BNI Syariah) were good. Capital Ratio (Capital), Earning Asset Quality (KAP) Ratios, Profitability Ratios (earnings), Liquidity Ratio (liquidity) and Sensitivity to market risk in Bank Syariah Mandiri were good. Based on the comparison of capital ratio, earning asset ratio, liquidity ratio and sensitivity to market risk in Bank Syariah Mandiri, BNI Syariah and BRI Syariah, in general the largest ratio were the ratio of BRI Syariah except capital ratio, both BNI Syariah except liquidity ratio and except market sensitivity.
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Fahrul, Muhammad, and Ellen Rusliati. "Credit Risk, Market Risk, Operational Risk and Liquidity Risk on Profitability of Banks in Indonesia." TRIKONOMIKA 15, no. 2 (December 29, 2016): 78. http://dx.doi.org/10.23969/trikonomika.v15i2.387.
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This study examines the effect of credit risk, market risk, operational risk, and liquidity risk on profitability of banks listed on the Indonesia Stock Exchange in 2010-2014. The method used is descriptive and verification methods, with a sample of 30 banks and using multiple regression analysis. The results showed that credit risk does not partially affect profitability. Market risk, operational risk, and liquidity risk partially have positive effect on profitability. It simultaneously shows that credit risk, market risk, operational risk and liquidity risk have effect on the profitability of banks amounted to 67.1%. Improvement of Non-Performing Loan, Net Interest Margin, Operating Expenses to Operating Income Ratio, and Loan to Deposit Ratio will increase the Profitability.
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Čavlin, Miroslav, Jelena Vapa-Tankosić, Vesna Miletić, and Miloš Ivaniš. "Analysis of the impact of liquidity on the profitability in the medium and large meat processing enterprises in the Republic of Serbia." Ekonomika poljoprivrede 68, no. 3 (2021): 789–803. http://dx.doi.org/10.5937/ekopolj2103789c.
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Liquidity and profitability are closely related economic categories. The issue of constant balancing between liquidity and profitability, in theory known as "liquidity-profitability trade off", has been the subject of significant interest of the scientific community. There is no consensus on the direction of the impact of liquidity on profitability, but the existence of this impact in practice is confirmed. The aim of this paper is to investigate the impact of liquidity on profitability, based on selected traditional financial indicators, for medium and large enterprises in the group of processing and preserving of meat and meat products of the Republic of Serbia, in the period 2016 to 2019. The findings of a multiple linear regression analysis, show that the ratio of long-term sources and fixed assets in the group of processing and preserving of meat and meat products makes a statistically significant contribution predicting the return on assets.
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Mardahleni, Mardahleni, and Nur Hamzah. "ANALISA PERBANDINGAN LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA KOPERASI SAWIT GUNUNG SANGKUR KECAMATAN KINALI KABUPATEN PASAMAN BARAT." Jurnal Apresiasi Ekonomi 4, no. 2 (January 1, 2019): 86–95. http://dx.doi.org/10.31846/jae.v4i2.152.
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The financial report is the most information kursial to control a company. Analysis of the financial statements can provide information about the financial performance of a company or the other organization like Cooperative. The research carried out at the Koperasi Sawit Gunung Sangkur Kinali Kabupaen Pasaman Barat. The purpose of this study is to analyze financial performance in order to determine the development of the financial position at the Koperasi Gunung Sangkur in 2011 to 2014 period on liquidity, solvability and profitability ratio. Methodology of data analysis in this research is quantitative descriptive based on ratio analysis. Data sources are from the financial statements and the other document. The results showed that the financial performance of Koperasi Gunung Sangkur based on liquidity, solvability and profitability ratio are fluctuate from the year to year.
Keywords: financial performance, liquidity ratio, solvability ratio and profitability ratio
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Fatema, Nazneen, and Abdullah Mohammed Ibrahim. "Comparative study of Profitability and Liquidity analysis of Islamic Banks in Bangladesh." Global Disclosure of Economics and Business 2, no. 1 (June 30, 2013): 29–46. http://dx.doi.org/10.18034/gdeb.v2i1.192.
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In this depressed world financial scenario, Islamic banking has emerged as a strong alternate financial system. Its growth is not restricted to the Muslim societies but Islamic financial products are also gaining popularity among non-Muslim countries. The objective of this paper is to scrutinize and compare the liquidity and profitability performances of five Islamic banks in Bangladesh in between the period 2005 and 2011. In order to scan the performances, this study highlights on different standards of liquidity and profitability measurements logical to Islamic philosophy; such as liquidity and profitability ratios, liquidity reserves by the banks, net liquidity gap, profit creation from different sectors of the banks, etc. Multiple correlations among liquidity and profitability ratios are shown here. The results of all these measurements are quite apparent. In particular, among all the independent variables, at 90% confidence level only investment to total assets is found to be significantly affecting Return on Assets (a measurement of profitability ratio) for Islami Bank Bangladesh Ltd., Shahjalal Islami Bank Ltd. and EXIM Bank Ltd., whereas with Return on Equity for only Shahjalal Islami Bank Ltd. However, multicollinearity has been found to be a great issue when considering liquidity impact on profitability for Islami Bank Bangladesh Ltd., EXIM Bank Ltd. and Social Islami Bank Ltd. Overall P-values suggest that at 95% confidence level liquidity model proves significant on ROA for Islami Bank Bangladesh Ltd. and Social Islami Bank Ltd., while on ROE for Islami Bank Bangladesh Ltd. and Shahjalal Islami Bank Ltd.
JEL Classification Code: G21; G30; M20
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Jasmine, Anisa Priyanka, and Imron Mawardi. "ANALISIS EMITEN SYARIAH DI JII MENGENAI FAKTOR STRUKTUR MODAL PERIODE TAHUN 2014 - 2018." Jurnal Ekonomi Syariah Teori dan Terapan 7, no. 6 (July 11, 2020): 1193. http://dx.doi.org/10.20473/vol7iss20206pp1193-1204.
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This study was made with the aim to examine the effect of profitability, company size, company age, growth opportunity, liquidity and dividend payout ratio on the capital structure of Islamic issuers listed in the JII (Jakarta Islamic Index). The method in this study uses multiple regression analysis techniques with Random Effet Model (REM) selected as the best model for estimating panel data regression, where in estimating the General Least Saquare (GLS) regression test is used. And produce profitability and dividend payout ratio as a significant variable and this also proves its effect partially on leverage (DER). While simultaneously profitability, company size, company age, liquidity and dividend payout ratio significantly influence leverage (DER).Keywords: profitability, company size, company age, growth opportunity, liquidity, dividend payout ratio, pecking order theory, capital structure
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Gani, Roydah, and Nurhayati Maiza Putri. "ANALISIS KINERJA KEUANGAN PT. INDOFOOD SUKSES MAKMUR TBK DI BURSA EFEK INDONESIA Analysis of financial performance of PT. Indofood Sukses Makmur Tbk On The Indonesia Stock Exchange." Gorontalo Management Research 1, no. 2 (October 30, 2018): 53. http://dx.doi.org/10.32662/gomares.v1i2.374.
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ABSTRACTCompanies must have on healty and efficient financial performance to gain profit and improve company performance. The purpose of this study is to assess company performance by using financial ratio analysis of PT. Indofood Sukses Makmur Tbk in Indonesia Stock Exchange. This research was conducted by performing documentation techniques with data obtained from the financial statements of PT. Indofood Sukses Makmur is then analyzed by using financial ratio analysis consisting of profitability ratio and liquidity ratio. Can be concluded from the calculation that has been done by using the analytical instrument mentioned above that profitability ratios that have been measured by using NPM is efficient, while ROA and ROE inefficient. Liquidity ratios that have been measured using CR and QR are Liquid.ABSTRAKPerusahaan harus memiliki kinerja keuangan yang sehat dan efisien untuk mendapatkan keuntungan dan meningkatkan prestasi perusahaan. Tujuan penelitian ini adalah untuk menilai kinerja perusahaan dengan menggunakan analisis rasio keuangan PT. Indofood Sukses Makmur Tbk di Bursa Efek Indonesia. Penelitian ini dilakukan dengan melakukan teknik dokumentasi dengan data yang diperoleh dari laporan keuangan PT. Indofood Sukses Makmur kemudian dianalisis dengan menggunakan analisis rasio keuangan yang terdiri dari Rasio Profitabilitas dan Rasio Likuiditas. Dapat disimpulkan dari hasil perhitungan yang telah dilakukan dengan menggunakan instrument analisis yang telah disebutkan diatas bahwa Rasio Profitabilitas yang telah diukur dengan menggunakan NPM adalah Efisien, sedangkan ROA dan ROE Tidak Efisien. Rasio Likuiditas yang telah diukur dengan menggunakan CR dan QR adalah Likuid.
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Fatimah, Nur Melinda. "THE EFFECT OF PROFITABILTY, LIQUIDITY, AND CAPITAL STRUCTURE ON DIVIDEND PAYOUT RATIO (EMPIRICAL STUDY ON INDEX LQ45 COMPANIES LISTED ON INDONESIA STOCK EXCHANGE PERIOD 2014-2018)." ACCRUALS (Accounting Research Journal of Sutaatmadja) 4, no. 02 (September 29, 2020): 199–206. http://dx.doi.org/10.35310/accruals.v4i02.593.
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This study aims to analyze the effect of Profitability, Liquidity, and Capital Structure on Dividend Payout Ratio in Index LQ45 Companies Listed on the Indonesia Stock Exchange Period 2014-2018. The research method used by researches is descriptive verification by sampling using a purposive sampling technique. The data used in this study in this study are secondary data with the anaysis used is the classic assumption test, multiple linear regression analysis, coefficient test, t-test, and F-test. This study uses SPSS software program version 20. The result of the data after analysis show that partially, Profitability doesn’t have a significant negtive effect on Dividend Payout Ratio, Liquidity and Capital Structure significantly positive effect on Dividend Payout Ratio. While simultaneously Profitability, Liquidity and Capital Structure significantly influence the Dividend Payout Ratio.
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Pracoyo, Antyo, and Aulia Imani. "Analysis of The Effect of Capital, Credit Risk, and Liquidity Risk on Profitability in Banks." Jurnal Ilmu Manajemen & Ekonomika 10, no. 2 (September 26, 2018): 44. http://dx.doi.org/10.35384/jime.v10i2.80.
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This research aims to analyze the influence of bank-specific component to profitability of banking industry within the classification of commercial banking category 3 (Bank Umum Kegiatan Usaha 3, classification based on Central Bank of Indonesia) in the period of 2011 until 2015. The number of sample for this research are 8 banks or Bank Devisa. Independent variable used for this research are based on the ratio of banks. There are Capital measured by Capital Adequacy Ratio, Credit Risk measured by Non Performing Loan, and Liquidity Risk measured by Loan to Deposit Ratio. While dependent variable Profitability measured by Return On Assets. This research analyzed using Eviews 7 program for Panel Data Regression. The result of this research shows that Capital and Liquidity Risk has insignificance effect to Profitability. Meanwhile, Credit Risk has significant effect to Profitability
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Yanti, Putri, and Neni Marlina Purba. "Effect of Activity Ratio, Productivity And Profitability on Liquidity in Manufacturing Companies on Indonesia Stock Exchange." International Journal of Management and Business (IJMB) 1, no. 2 (November 20, 2020): 98–103. http://dx.doi.org/10.46643/ijmb.v1i2.42.
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The purpose of this study was to determine the effect of the Activity, Productivity and Profitability ratios on liquidity in Indonesian stock exchange companies. The independent variables used in this study are the ratio of activities, productivity ratios, and profitability ratios. Meanwhile, what is used as the dependent variable is the liquidity used based on the Indonesian Stock Exchange (IDX) company. The population used in this study were all manufacturing companies in the food and beverage sub-sector, totaling 17 companies. The data used is from companies that publish complete financial statement data for the 2015-2019 period. Based on the calculation results obtained t-count -2.131 <-2.03951 and the significance level is 0.041 <0.05, it is concluded that H1 is accepted, which means that there is a significant negative effect between the ratio of activity to liquidity. The productivity ratio is -0.508> -2.03951 while the significance level is 0.615> 0.05. So that the hypothesis H2 is rejected, which means that there is no influence between the productivity ratio to liquidity. Profitability ratio obtained t-value of 7.933> 2.03951 and a significance value of 0.000 <0.05, so that the hypothesis H3 is accepted, which means that there is a positive and significant effect on the ratio of profitability to the liquidity ratio and the results of data analysis obtained an f-count value of 24.014> 2.90 and a significance value. 0.000 <0.05. This shows that the activity, productivity and profitability ratios simultaneously have a significant effect on the liquidity ratio.
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Putri, Kristina Apriliani, Elma Muncar Aditya, and Nurdhiana Nurdhiana. "Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017." Jurnal Ilmiah Aset 21, no. 2 (March 6, 2020): 107–14. http://dx.doi.org/10.37470/1.21.2.151.
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This study aimed to find out the effect of variables such as profitability, liquidity, and leverage on Corporate Social Responsibility (CSR) Disclosure. Type of this research used was quantitative research. The total companies used in this research were 27 mining companies listed in Indonesia Stock Exchange (IDX) period 2014-2017. This research used multiple linier regression analysis. Partially Profitability (ROE) had a significant positive effect on CSR Disclosure, while Liquidity (Current Ratio) and Leverage (DER) had no effect on CSR Disclosure. The result also showed that simultaneously Profitability (ROE), Liquidity (Current Ratio) and Leverage (DER) had a significant positive effect on CSR Disclosure.
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Yola Amanda and Setyo Riyanto. "ANALYSIS Analysis Of Influence On Pt. Astra Agro Lestari Tbk Financial Performance In Measuring Financial Statements In 2018-2019 Period." Journal of Sosial Science 1, no. 4 (September 25, 2020): 178–84. http://dx.doi.org/10.46799/jsss.v1i4.45.
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This research aims to see how the financial performance of PT. Astra Agro Lestari Tbk in the period 2018-2019 by measuring financial statements using ratio analysis. Ratio analysis is an appropriate method for measuring financial performance using Liquidity, Solvency, Activity, and Profitability ratios. Data and information in this study were obtained from the Indonesia Stock Exchange. The result of this calculation is that the liquidity ratio has increased, which is good for the company. The solvency ratio shows that the company is not sufficient to guarantee the debt provided by creditors so that the company can be said to be in bad condition. The ratio of the company’s activity has increased and also decreased. Whereas the profitability ratio results always decrease so the company has suffered losses, the company must increase its financial performance again.
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Jannah, Tiara Rizky Miftachul, Mursidi Mursidi, and Widayat Widayat. "The Effect of Liquidity and Solvability on the Profitability of Banking Companies Listed on the Indonesia Stock Exchange in 2017-2019." Jamanika (Jurnal Manajemen Bisnis dan Kewirausahaan) 1, no. 3 (September 30, 2021): 180–87. http://dx.doi.org/10.22219/jamanika.v1i3.18240.
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The purpose of this study was to determine the effect of liquidity and solvability on the profitability of banking companies listed on the Indonesian stock exchange for the 2017-2019 period. The population used in this study is data on loan to deposit ratio, debt to, capital adequacy ratio, and ROA. The sample taken is data from the 2017-2019 period as many as 28 banking companies. The data analysis technique in this study uses multiple linear regression, while the analytical tool used is SPPS version 25. The results of this study state that the projected liquidity variable with the loan to deposit ratio has no significant effect on company profitability. The solvability variable projected by the capital adequacy ratio has no significant effect on the company's profitability. The liquidity variable projected by the loan to deposit ratio, and the solvability variable projected by the capital adequacy ratio simultaneously do not affect the company's profitability, and the most influential variable on profitability is solvability projected by the capital adequacy ratio (CAR).
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Amran, Harisya. "THE DETERMINANTS OF CORPORATE BOND RATING IN INDONESIA." JRMSI - Jurnal Riset Manajemen Sains Indonesia 7, no. 2 (September 30, 2016): 241. http://dx.doi.org/10.21009/jrmsi.007.2.03.
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This research aims to identify the factors affecting obligation rank on manufacturing corporations. The factors investigated in this research include leverage ratio, liquidity ratio, profitability ratio, activity ratio, and maturity. The population in this research is all non-financial corporations registered in Indonesia Stock Exchange, which has been registered for 5 years, and has published obligations. 47 corporations meet those criteria and become the research sample. Data analysis on this research use logistic regression analysis. The result shows that from five variable researched, only one influence the obligation rank, which is profitability ratio. This result contributes to both theory and practitioners.
Keywords: bond rating, leverage ratio, liquidity ratio, profitability ratio, activity ratio, and maturity, logistic regression
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Azhariyah, Anjumul, Andre Dwijanto Witjaksono, and Ulil Hartono. "The Effect of Profitability, Leverage, Liquidity, Size, and Company Growth on the Dividend Payout Ratio in the Indonesian Capital Market 2013-2018." Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 4, no. 1 (February 22, 2021): 1351–60. http://dx.doi.org/10.33258/birci.v4i1.1761.
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This study aims to determine and analyze the effect of Profitability, Leverage, Liquidity, Size, and Company Growth on Dividend Payout Ratio in the Indonesian capital market 2013-2018. The population of this research is 525 companies from all sectors listed on the IDX except for the finance sector. By using purposive sampling method, the number obtained is 10 companies. The data testing method used is multiple linear regression analysis. The results showed that simultaneously the variables of profitability, leverage, liquidity, size and company growth had no effect on the dividend payout ratio. Partially, profitability, leverage, liquidity, company size have no effect on the dividend payout ratio, while the company growth variable has a significant negative effect on the dividend payout ratio.