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Journal articles on the topic 'Return of the fixed assets'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Belmiro Susanto, Jeffrey, Lim Madeleine Tirtamurti, Dave Reynard, and Nanik Linawati. "The Impact of Mergers and Acquisitions on Shareholders' Welfare." Economic Education and Entrepreneurship Journal 7, no. 1 (2024): 7–12. http://dx.doi.org/10.23960/e3j/v7i1.7-12.

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The objective of this research is to analyse mergers and acquisitions (M&A) in Indonesia the period 2017 - 2021. This study examines the determinants of abnormal returns of acquirer companies which consist of: Return on Assets, return on equity, Total Asset turnover, Fixed asset turnover, and Gross Profit Margin. This research examines 42 merger and acquisition events during 2017 - 2021. The research data was processed using multiple regression. The results of the research reveals that 5 factors that were used including return on assets, return on equity, total asset turnover, fixed asset

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Chernenko, A. F., and T. N. Maslova. "Evaluation of return on the use of fixed assets." Economic Analysis: Theory and Practice 19, no. 7 (2020): 1249–64. http://dx.doi.org/10.24891/ea.19.7.1249.

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Subject. The article substantiates and develops a new method for assessing the economic performance of fixed assets. Objectives. The aim is to develop a method for assessing the return on the use of fixed assets enabling to correctly assess the balance between resources invested in fixed assets and the conditional return on resources generated by these assets. Methods. The study relies on methods of analysis, synthesis, comparison, abstraction, specification, and generalization. Results. We reviewed the existing methods for assessing the return on the use of fixed assets, underpinned a new met

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3

Kristin Agustia Yuniar and Choiroel Woestho. "PENGARUH DEBT TO ASSETS RATIO (DAR) DAN FIXED ASSETS TURNOVER (FATO) TERHADAP RETURN ON ASSETS PT CIPUTRA DEVELOPMENT, TBK." Jurnal Ilmiah Akuntansi dan Manajemen 17, no. 2 (2021): 125–34. http://dx.doi.org/10.31599/jiam.v17i2.742.

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Penelitian yang dilakukan bertujuan untuk mengetahui apakah ada pengaruh Debt to Assets Ratio (DAR) dan Fixed Assest Turnover (FATO) secara parsial dan secara simultan terhadap Return On Assets (ROA) PT Ciputra Development, Tbk. Metode penelitian yang digunakan adalah kuantitatif dengan jenis data sekunder. Data yang digunakan dalam penelitian ini adalah Laporan keuangan triwulan periode tahun 2013 hingga tahun 2020. Dalam penelitian ini, teknik analisis data yang digunakan yaitu analisis regresi linear berganda. Adapun hasil analisis regresi linear berganda menunjukan bahwa secara parsial var

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Helena, Helena, Thomas Sumarsan Goh, Elidawati Elidawati, and Edison Sagala. "PENGARUH PERPUTARAN AKTIVA LANCAR, PERPUTARAN AKTIVA TETAP, RASIO LIKUIDITAS DAN RASIO HUTANG TERHADAP RETURN ON ASSET PADA PT. BINTANG AGUNG SUKSES MEDAN." Bilancia : Jurnal Ilmiah Akuntansi 8, no. 1 (2024): 38. http://dx.doi.org/10.35145/bilancia.v8i1.4261.

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ABSTRACT Consumer Goods companies that experienced a decrease in the turnover of current assets and fixed assets as well as short-term debt obligations that must be paid every maturity resulted in the return on assets obtained not being maximal. The purpose of this study was to analyze how the effect of current asset turnover, fixed asset turnover, liquidity ratios and debt ratios on return on assets at PT Bintang Agung Sukses Medan. The method used in this research is the method of data collection with the method of documentation. The sampling technique used purposive sampling in order to obt

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Budhiyanto, Arif, Fifi Swandari, and Sufi Jikrillah. "Kinerja Keuangan Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Ditinjau Dari Rasio Keuangan (Studi Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun2015-2018)." JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS 5, no. 2 (2020): 200–210. http://dx.doi.org/10.29407/nusamba.v5i2.15029.

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Abstract The aim of this research is to examine and analyse the impact of activity ratio with fixed assets turnover, total assets turnover, and working capital turnover on profitability ratio with return on assets and return on equity as the measurement standart. The objects of this research were Food and Beverages Industries listed at BEI in 2015-2018 period. According to the above objectives, six hypotheses have been formulated. The samples in this research were taken by “sampling jenuh” method using certain criteria to be fulfilled. This research used 16 samples, which one of them did

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Kurniawati, Ony, and Kustianingsih. "A. PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)." Economics and Sustainable Development 6, no. 2 (2021): 1. http://dx.doi.org/10.54980/esd.v6i2.144.

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ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh variabel current ratio, quick ratio, debt to equity ratio, debt ratio, profit margin, return on assets, total asset turnover, fixed assets turnover secara parsial dan simultan terhadap return saham. Metode penelitian yang digunakan pada penelitian ini adalah metode kuantitatif. Data yang digunakan pada penelitian ini adalah data sekunder dengan metode pengumpulan data berupa dokumentasi. Teknik analisis data yaitu menggunakan teknik analisis regresi berganda dengan 8 variabel bebas yaitu current ratio (X1), quick ratio (X2), debt

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Kolesnik, Yana, Olena Dobrovolska, Iryna Malyuta, Anna Petrova, and Sergiy Shulyak. "The investment model of fixed assets renovation in the agricultural industry: case of Ukraine." Investment Management and Financial Innovations 16, no. 4 (2019): 229–39. http://dx.doi.org/10.21511/imfi.16(4).2019.20.

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The present state of the financial market in Ukraine determines a lack of funding for agricultural enterprises. The research aims to find internal sources of funding for the reproduction of fixed assets for agricultural enterprises. The calculation of the depreciation return index is a component of financial analysis of the efficient renovation investment use. It allows controlling its targeting and influence on enterprises in a financial aspect in order to provide a stable position of the enterprise`s investor.Implementation of economic and mathematical modeling using correlation and regressi

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Nainggolan, Rico Utama, Edison Hamid, and Slamet Suprihanto. "Analisis Perputaran Arus Kas dan Perputaran Aktiva Tetap Dalam Menilai Return on Assets Pada PT. Mandom Indonesia.Tbk Periode Tahun 2016 – 2020." PARAMETER 7, no. 2 (2022): 361–73. http://dx.doi.org/10.37751/parameter.v7i2.213.

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This study aims to determine how the Cash Flow Turnover and Fixed Asset Turnover Assessing Return on Assets (ROA) The object of this research is PT. Mandom Indonesia Tbk, the data is taken from the financial statements for the period 2016-2020. This study uses a qualitative method consisting of three variables, namely Cash Flow Turnover and Fixed Asset Turnover as the independent variable and Return on Assets (ROA) as the dependent variable. Data analysis using case studies (non-hypothesis). Based on the results of data analysis shows that the average cash flow turnover is 7.54 times per year

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Ajibroto, Kunto, Nur Azizah, and Hendriady De Keizer. "Pengaruh Perputaran Aktiva Tetap Terhadap Return On Assets Pada PT. BPRS HIK Parahyangan Bandung." JPS (Jurnal Perbankan Syariah) 2, no. 1 (2021): 84–94. http://dx.doi.org/10.46367/jps.v2i1.291.

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The level of efficiency of a company in utilizing fixed assets can be measured by calculating the turnover of fixed assets to measure the level of profit generated in relation to its fixed assets by calculating the profitability ratio, proxied by return on assets. This study aims to determine the effect of fixed asset turnover on return on assets at PT. BPRS HIK Parahyangan Bandung. The research method used is descriptive with quantitative data types. While the type of research is explanatory level research that explains the position of the variables studied and the relationship between one va

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Ridha Mahfi, Lalu Rasyid, and Farah Margaretha Leon. "The Effect of Debt Maturity Structure on Investment Decisions in Food and Beverage Industry in Indonesia." International Journal of Business and Management 7, no. 1 (2023): 8–15. http://dx.doi.org/10.26666/rmp.ijbm.2023.1.2.

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The purpose of this research is to see the effect of debt maturity structure on investment decisions. The independent variable in this study is the debt maturity structure. The dependent variable is investment decision while the control variable consists of lagged investment, fixed asset turnover, leverage, return on total assets, liquidity, cash flow and firm size. This research was conducted by collecting data from 54 companies in the food and beverage sub-sector in Indonesia over a period of 3 years (2019-2021) and using a panel data regression model in its testing. The results of the resea

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Arnita, Vina. "INVESTMENT IN FIXED ASSETS LISTED IN INDONESIA STOCK EXCHANGE." Accounting and Business Journal 1, no. 1 (2019): 85. http://dx.doi.org/10.54248/abj.v1i1.950.

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This study discusses the analysis of fixed assets investment in PT. Adi Sarana Armada Tbk. The purpose of this study is to determine the extent to which management of fixed assets on the rate of return on investment on PT Adi Sarana Armada Tbk, through its activities the company began from the way the acquisition of fixed assets, depreciation method, and measure the rate of turnover of a fixed asset during its use and analysis the return on investment (ROI) to assess how efficient performance company in utilizing total assets to obtain profit. The research method used by the author is quantita

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Bai, P. Padma. "A STUDY ON FIXED ASSETS MANAGEMENT IN KESORAM CEMENTS." International Scientific Journal of Engineering and Management 03, no. 05 (2024): 1–9. http://dx.doi.org/10.55041/isjem01877.

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This research examines fixed asset management at Kesoram Cement, a significant cement producer. The study will analyse Kesoram Cement's fixed asset purchase, use, maintenance, and disposal techniques to assess their performance and suggest strategic improvements. The research uses quantitative analysis, case studies, and Kesoram Cement balance sheets to get operational excellence insights into fixed asset management. This report examines Kesoram Cement's procurement, depreciation, maintenance, and disposal processes after analysing its fixed asset management system. Financial measures includin

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Tjandra, Betty, Dwi Sulistyorini, Rizky Mulia, Titi Anggraeni, and Farah Margaretha Leon. "Performance analysis of Indonesian manufacturing companies: Economic value-added approach." Jurnal Inovasi Ekonomi 7, no. 02 (2022): 69–78. http://dx.doi.org/10.22219/jiko.v7i02.20447.

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This study aims to measure the company's performance based on Economic Value Added (EVA). The independent variables are Investment Capital, Return on Assets, Fixed Assets, Rate of Return on Fixed Assets, and Level Debt. This study uses data from 25 manufacturing companies listed on the Indonesia Stock Exchange over the 2016-2019 period. This study shows a significant negative effect of Investment Capital and Debt Level on EVA. The variable rate of return on fixed assets has a substantial impact on EVA, and there is no significant effect of the return on assets and fixed assets on EVA. Thus, it

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Restiana, Kodimah, Maria Septijantini Alie, Yudhinanto Yudhinanto, M. Nasir, and Eka Travilta Oktaria. "Pengaruh Struktur Aktiva, Rasio Keuangan terhadap Return on Assets pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI." Jurnal Akuntansi, Keuangan, dan Manajemen 6, no. 2 (2025): 315–26. https://doi.org/10.35912/jakman.v6i2.3510.

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Purpose: This research aims to determine the effect of Asset Structure, Total Asset Turnover (TATO), Fixed Asset Turnover, Debt To Equity Ratio (DER), Current Ratio (CR) on Profitability Return On Assets (ROA) in Property and Real Estate companies in the Construction and Subsectors. Buildings on the Indonesian Stock Exchange for the 2016-2023. Methodology/approach: This type of research is quantitative research using the SPSS version 27 program. The analytical tool used is the classic assumption test which includes the Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autoco

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15

Salehi, Mahdi. "The Relation of Working Capital and Fixed Assets: a Study." Folia Oeconomica Stetinensia 11, no. 1 (2012): 47–60. http://dx.doi.org/10.2478/v10031-012-0001-1.

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Abstract The present study aims to investigate the relationship between working capital changes and fixed assets with asset return of 120 manufacturing listed companies in Tehran Stock Exchange during 2006-2010. Pearson correlation and Regression test are employed to determine the kind of relationship between dependent and independent variables, hypotheses test and evaluating normality of data respectively. The outcomes of the study suggest that there is a significant relationship between working capital changes and fixed assets with assets return in the research community.

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Voytsekhovska, Y. "METHODOLOGICAL ASPECTS OF ANALYZING AND OPTIMIZING THE PROCESSES OF INNOVATIVE RENEWAL OF ENTERPRISES' FIXED ASSETS." Journal of Lviv Polytechnic National University. Series of Economics and Management Issues 9, no. 1 (2025): 168–78. https://doi.org/10.23939/semi2025.01.168.

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Purpose. Renewal of fixed assets is the most important factor in ensuring sustainable development and competitiveness of enterprises. The process of updating fixed assets is a fundamental aspect of investment activity, directly affecting production efficiency and long-term growth. The purpose of this study is to develop and analyze a mathematical model that describes the dynamics of equipment replacement, taking into account the growth rates of the cost of fixed assets, their return on investment and service life. The study tests the hypothesis that optimizing the processes of updating fixed a

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Yusuf, Muhammad. "Pengaruh Biaya, Produktivitas Aktiva dan Struktur Modal dalam Meningkatkan Profitabilitas Perusahaan." Binus Business Review 1, no. 2 (2010): 496. http://dx.doi.org/10.21512/bbr.v1i2.1097.

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This study examined the effect of cost, productivity of assets and capital structure of an automotive company's profitability. This study focuses on the productivity of assets which include factors such as operating leverage, sales, inventory turnover, net working capital, liquidity, receivable collection, fixed asset ratio, and total asset turnover. Capital Structure includes the degree of financial leverage. Profitability factor in this study includes operating margin, return on assets and return on equity. Sample used are 45 automotive industry companies who have registered and still active

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Paringga, Aprilia Megawati, and O. Kurniawati. "THE EFFECT OF QUICK RATIO DEBT TO RATIO AND FIXED ASSETS TURNOVER ON FINANCIAL PERFORMANCE IN THE FOOD AND BEVERAGE SUB SECTOR OF MANUFACTURING COMPANIES LISTED IN INDONESIAN STOCK EXCHANGE." JMM17 : Jurnal Ilmu ekonomi dan manajemen 9, no. 02 (2022): 137–45. http://dx.doi.org/10.30996/jmm17.v9i02.7044.

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The aims of this study were to anayzed the effect of Quick Ratio, Debt to Ratio, and Fixwd Assest Turnover on Financial Performance in the Food and Baverage Sub Sector of Manufacturing Companies Listed in Indonesian Stock Exchange. The sample in this study consisted of 20 companies into 54 financial reports and annual reports of 20 the food and beverage sub-sector of manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2018-2020 using the purposive sampling method. The results of this study shows that the t-test calculation proves that partially Quick Ratio and Fixed Assets Turn

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Pribadi, Chandra, and Nurmiati Nurmiati. "ANALISIS PERBANDINGAN ATAS MODEL REVALUASI ASET TETAP SESUAI PSAK NO. 16 (REVISI 2007) DAN DAMPAK PERPAJAKANNYA MENURUT UNDANG-UNDANG PAJAK." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, no. 1 (2016): 38–57. http://dx.doi.org/10.34204/jiafe.v2i1.535.

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The purpose of this study was to determine how the impact of revaluation of fixed assets to corporate taxation. This research was conducted in PDAM Tirta Jaya Mandiri Sukabumi. The method of analysis in this research is descriptive qualitative non-statistical (non Descriptive Statistics). The results of the research that revaluation memiliiki impact on the final income tax where the impact of the activities of revaluation of fixed assets is the excess of the revaluation of fixed assets subject to final tax of 10%. Companies can save on taxes by 7% (assuming the petition filed since October 31,

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Karnawiredja, R. Aditya M., Lukman Hidayat, and Marwan Effendy. "Pengaruh Kinerja Keuangan Terhadap Investasi Aktiva Tetap." Jurnal Ilmiah Manajemen Kesatuan 1, no. 3 (2013): 263–72. http://dx.doi.org/10.37641/jimkes.v1i3.275.

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The purpose of this study was to determine the effect of the company's financial performance empirically, either partially or simultaneously to the fixed asset investment. Ratio used to look at the financial performance is return on investment (ROI) and total assets turnover (TATO). The research method used in this research is descriptive method, the method of research which not only gives an overview of these phenomena, but to explain relationships, test hypotheses, make predictions and find meaning and implications of a problem is solved. The data used are secondary data and processed data t

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Hertina, Dede, Sakina Ichsani, Gita Genia Fatihat, Yana Hendayana, John Henry Wijaya, and R. Susanto Hendianto. "Analisis Faktor-Faktor Yang Mempengaruhi Return On Assets Perusahaan." Journal of Economic, Bussines and Accounting (COSTING) 6, no. 2 (2023): 2310–20. http://dx.doi.org/10.31539/costing.v6i2.5724.

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The purpose of this study was to analyze the factors that affect ROA and to find out how much influence the independent variables: quick ratio, total assets turnover, fixed assets turnover, accounts receivable turnover, and debt ratio; had on return on assets. To achieve the research objectives, a sample of companies listed in the building construction sub-sector on the Indonesia Stock Exchange for the 2019-2021 period was used, with a total sample of 10 companies selected using a purposive sampling technique. This study uses panel data regression analysis to determine the effect of each indep

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Kirana, Dwi Jaya. "PENERAPAN PORTOFOLIO INVESTASI ASET PROGAM DANA PENSIUN PADA OPTIMALISASI EXPECTED RETURN." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 5, no. 2 (2020): 131–44. http://dx.doi.org/10.34204/jiafe.v5i2.1499.

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This study aims to examine the implementation of pension fund asset allocation to equity, debt securities, time deposits, real estate, and others in determining expected returns. The samples used in this study are all listed companies that disclose the allocation of pension fund assets in 2016 -2018. The total sample is 93 companies. The analysis of this study uses multiple regression and statistical analysis of the Financial Services Authority (OJK). The results of the study show that all the variables of the allocation of pension fund assets have a significant effect on an expected return un

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Hromova, V. V., O. M. Zadorozhnia, and V. I. Romanko. "THE IMPACT ON RETURN ON ASSETS CHANGES IN ASSETS AND PRODUCTIVITY." Science and Transport Progress, no. 10 (March 25, 2006): 155–58. http://dx.doi.org/10.15802/stp2006/19710.

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The article examines the index of capital productivity and the efficiency of use of fixed assets of a railway. There have been used performances of a selected railway, and estimation has been made of the change of capital productivity resulting from the increase of capital/labour ratio as a primary factor affecting the capital and labour productivity. Quantitative dependence of capital productivity has been studied separately from each of the factors, and then – jointly, by way of correlation-regressive analysis. In writing the article there have been used main performances of a railway operat

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Sari, Nilam, Kamal Fachrurrozi, and Irhas Rizqy. "Analysis of the Effect of the Probability Ratio on Sharia Stock Return (Study on the List of Undelisting Sharia Stocks in the Jakarta Islamic Index December 2014-2018)." Jurnal Ilmiah Peuradeun 10, no. 2 (2022): 421. http://dx.doi.org/10.26811/peuradeun.v10i2.721.

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This research was conducted to determine the effect of Return On Assets, Return On Equity, and Earning Per Share on Sharia Stock Returns in Indonesia. The data used in this study comes from the Indonesia Stock Exchange for the 2014-2018 period. The method used was descriptive statistical analysis and Fixed Effect Model (FEM) panel regression analysis. The results of this study indicated that partially the Return On Asset variable had a negative and significant effect on Sharia Stock Return. While the variables Return On Equity and Earning Per Share partially had a positive and significant effe

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Yanti Lorenza, Manurung, and Atmoko Alfriadi Dwi. "THE EFFECT OF FINANCIAL RATIOS ON PROFITABILITY OF CONSUMER GOODS LISTED ON THE IDX IN 2015-2019." Jurnal RAK (Riset Akuntansi Keuangan) 6, no. 2 (2021): 145–64. http://dx.doi.org/10.31002/rak.v6i2.5711.

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This study aims to examine and obtain empirical evidence of the Effect of Financial Ratios on Profitability in Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange in 2015-2019. The analytical method used is descriptive analysis, Classical Assumption Test, and Hypothesis Testing with IBM SPSS Statistics 23. The test results show that partially Current Ratio, Total Assets Turn Over, Price Earning Ratio have a negative effect on Return On Assets. Debt to Equity Ratio has a positive and insignificant effect on Return On Assets, Debt Ratio has a negative and insignific

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Yanti Lorenza, Manurung, and Atmoko Alfriadi Dwi. "THE EFFECT OF FINANCIAL RATIOS ON PROFITABILITY OF CONSUMER GOODS LISTED ON THE IDX IN 2015-2019." Jurnal RAK (Riset Akuntansi Keuangan) 6, no. 2 (2021): 145–64. http://dx.doi.org/10.31002/rak.v6i2.5711.

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This study aims to examine and obtain empirical evidence of the Effect of Financial Ratios on Profitability in Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange in 2015-2019. The analytical method used is descriptive analysis, Classical Assumption Test, and Hypothesis Testing with IBM SPSS Statistics 23. The test results show that partially Current Ratio, Total Assets Turn Over, Price Earning Ratio have a negative effect on Return On Assets. Debt to Equity Ratio has a positive and insignificant effect on Return On Assets, Debt Ratio has a negative and insignific

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МАГОМЕДОВ А.М., МАГОМЕДОВ А. М., and БУЧАЕВ А. Г. БУЧАЕВ А.Г. "DEPRECIATION AND REPRODUCTION OF FIXED ASSETS." Экономика и предпринимательство, no. 2(163) (May 9, 2024): 1320–24. http://dx.doi.org/10.34925/eip.2024.163.2.261.

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В статье исследованы теоретические и практические аспекты амортизации основных средств предприятия. Отражена история появления практики начисления амортизации и возникновения отдельных подходов к данной проблеме различных экономических школ. Амортизацию основных средств в работе рассматривается с позиций экономической теории и хозяйственной практики. Дан сравнительный анализ начисления амортизации основных средств согласно теории экономики организации и практики бухгалтерского учёта в соответствии с новым стандартом. В работе амортизацию основных фондов рассматривается с двух позиций: как пере

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Rosinta, Devi. "ANALISIS PREDIKSI KEPAILITAN BANK KESAWAN (Studi Atas Laporan Keuangan Bank 1998 -2009)." JURNAL LENTERA BISNIS 6, no. 1 (2017): 29. http://dx.doi.org/10.34127/jrlab.v6i1.164.

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<p><em>The purpose</em><em> of research (1) To determine the Bank Kesawan bankruptcy prediction model based on financial statements of the bank concerned, and (2) To determine the formation of the Bank's bankruptcy prediction model Kesawan. Methodology research using quantitative, with an observed variable is Loans to Capital (X<sub>1</sub>), Fixed assets to Equity (X<sub>2</sub>), Fixed assets to Capital (X<sub>3</sub>) and Return on Capital (X4), and the dependent variable in this study is <sub>Zscore</sub>, techniques d

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Senang Hutabarat, Nasirwan, Syaharman, Azizul Kholis, and Esa Setiana. "Influence of Financial Ratios againts Non Financial Bonds rating Listed Indonesian Stock Exchange in 2018-2020." Jurnal Akuntansi Bisnis Eka Prasetya Penelitian Ilmu Akuntansi 8, no. 1 (2022): 63–70. http://dx.doi.org/10.47663/abep.v8i1.241.

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The problem in this study is how the financial ratios described by Current Ratio, Quick Ratio, Cash Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Fixed Assets Turn Over, Return On Assets can be considered determine bond rating, to avoid the default risk. This research aims to know and explain the influence of Current Ratio, Quick Ratio, Cash Ratio, Long Term Debt to Equity Ratio, Debt to Assets Ratio, Debt to Equity Ratio, Fixed Assets Turn Over, Return On Assets to Bond Rating in 2018-2020. The population in this study are all non-financial companies listed on Indonesia Stock Exchange and

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DR, BHADRAPPA HARALAYYA, and S. AITHAL P. "TECHNICAL EFFICIENCY AFFECTING FACTORS IN INDIAN BANKING SECTOR AN EMPIRICAL ANALYSIS." Turkish Online Journal of Qualitative Inquiry (TOJQI) 12, no. 3 (2021): 603–20. https://doi.org/10.5281/zenodo.5081670.

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This study examinesthe technical efficiency of banking sector and its affecting factors in India using a panel data during 2005–2020. It used log-linear regression model under a stochastic frontier production function approach.It considers47 scheduled banks (18-public sector, 13-private sector and 16-foreign sector). The technical efficiency is estimated as assuming that return-on-investment and return-on-advances of banks are the important outputs. Fixed assets, total assets, total employees, total deposits, return on equity and capital adequacy rate are vital inputsto increase the perf

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Yulianto, Ricky, and Diah Hari Suryaningrum. "Differences in the Financial Performance before and after Revaluation of Fixed Assets." Sustainable Business Accounting and Management Review 1, no. 2 (2019): 53–62. http://dx.doi.org/10.61656/sbamr.v1i2.29.

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This study aims to determine and test differences in companies' financial performance before and after the revaluation of fixed assets empirically. The data obtained were analyzed using the t-test analysis technique for two related samples (paired-sample t-test). The conclusion of the research results is first, there is no difference in the Debt-to-Equity Ratio, Fixed Assets to Net Worth, and Return on Investment after the implementation of fixed asset revaluation. Before implementing fixed asset revaluation. Second, there is no difference in the company's financial performance before implemen

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Tuni Lasa, Valeriani Pau, and Matrodji H.Mustafa. "The Effect of Financial Performance on Stock Returns in Consumer Goods Sector Companies Listed on The Indonesia Stock Exchange for the 2016-2021 Period." International Journal of Social Service and Research 3, no. 8 (2023): 1939–51. http://dx.doi.org/10.46799/ijssr.v3i8.471.

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This research aims to analyze and examine the factors that influence the stock return of the consumer goods sector listed on the Indonesia Stock Exchange. The research data is annual data for the observation period from 2016 to 2021 obtained from the company's annual report. The sampling method used was purposive sampling. From 57 companies as a population, 15 companies were taken as samples. Then based on the Chow test and Hausman test, the data analysis method used in this study is panel data regression with Fixed Effect Mode. The results of the study have shown that Return on Assets has a p

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Mykytyuk, Petro, and Iryna Trush. "METHODICAL APPROACHES TO MANAGING THE EFFICIENCY OF ENTERPRISE RESOURCES." EUREKA: Social and Humanities, no. 1 (January 30, 2021): 13–22. https://doi.org/10.21303/2504-5571.2021.001605.

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Methodical approaches to the analysis of the efficiency of material recourses use in building organizations on the basis of economic-mathematical models are offered. The phenomena, related to supply and storage of materials, their production use and impact of material supply on the financial structure of capital, occurred in the enterprise, are determined by means of the analysis of the production functions of dependence of return of fixed assets on material resources, and it was also investigated how such phenomena affect the return on fixed assets. On this basis, the recommendations how to i

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Voronina, Alevtina, Svitlana Hanziuk, and Katerina Hanziuk. "ASSESSMENT OF THE EFFICIENCY OF THE USE OF BASIC RESOURCES USING THE TOOLS OF TAXONOMIC ANALYSIS." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 2(5) (January 2, 2023): 52–59. http://dx.doi.org/10.31319/2709-2879.2022iss2(5).271091pp52-59.

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In the article uses taxonomy tools to evaluate the effectiveness of the use of fixed assets on the example of a strategically important state enterprise. The stimulators and disincentives of the impact on the capacity of using the company's assets have been determined: capital returns have a disincentive effect on the efficiency of the use of fixed assets of SE «Ukrvodshlyakh», all other indicators (factors of depreciation of fixed assets, suitability of fixed assets, capital adequacy, capital capacity) are defined as stimulators of influence. A negative trend towards a reduction of the

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Firmansyah, Alif, Putri Amelia, Kinanti Rezi Budy Pramesti, and Zulvi Azzahra Putri. "Pengaruh Debt To Equity Ratio (DER), Total Asset Turnover (TATO), Dan Struktur Aset Terhadap Return On Assets (ROA) Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020." Jurnal Ekonomi Manajemen dan Bisnis (JEMB) 1, no. 1 (2023): 12–22. http://dx.doi.org/10.47233/jemb.v1i1.447.

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Research in this journal is to identify and analyze the effect of the Debt To Equity Ratio, Total Asset Turnover and Asset Structure on Return On Assets in Property and Real Estate Companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The type of data used is secondary data in the form of the company's annual financial report. In this study there were 15 Property and Real Estate companies on the Indonesia Stock Exchange which were the research samples. The research method used is descriptive and quantitative research. The test was carried out with panel data regression usi

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Tah, Kenneth A., and Oscar Martinez. "The effects of securitized asset portfolio specialization on bank holding company’s return, and risk." Studies in Economics and Finance 33, no. 4 (2016): 679–87. http://dx.doi.org/10.1108/sef-11-2015-0267.

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Purpose The purpose of this paper is to examine the effect of specialization of the securitized assets portfolio on banks’ performance and securitization risk. In doing so, the paper addresses two important issues. First, whether the efficient risk–return trade-off for securitized asset portfolios is consistent with the principles of diversification. Second, whether the relationship between bank-level returns and securitized assets portfolio specialization is non-linear in securitization risk. Design/methodology/approach This paper used the fixed-effects panel regression model on US bank holdi

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Mettasari, Clara Desya, and Bambang Mulyana. "The Company’s Financial Performance Before and After Acquisition (Empirical Study at PT. Eagle High Plantation, Indonesia)." International Journal of Economics, Business and Management Research 06, no. 04 (2022): 219–28. http://dx.doi.org/10.51505/ijebmr.2022.6416.

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This research aims to determine the differences in the financial performance of PT. Eagle High Plantation before and after being acquired, in 2010-2020. Financial performance is measured using 12 financial ratios: Current Ratio, Quick Ratio, Cash Ratio, Debt to Equity Ratio, Debt to Asset Ratio, Long Term Debt to Equity Ratio, Net Profit Margin, Return on Assets, Return on Equity, Total Assets Turn Over, Fixed Asset Turn Over, Working Capital Turn Over. The research design used in this research is the comparative quantitative design. The data collected was secondary data and was collected usin

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Nurlaelah, Nurlaelah, Yeni Daniarti, and Moehamad Supriyatna3. "Pengaruh Debt to Equity, Debt to Asset, dan Turnover Aset terhadap Return on Assets pada Perusahaan Sektor Keuangan di Indonesia." Journal of Accounting, Management, Economics, and Business (ANALYSIS) 3, no. 1 (2025): 18–27. https://doi.org/10.56855/analysis.v3i1.1226.

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Return on Asset adalah alat ukuran profitabilitas untuk menegtahui kemampuan perusahaan dalam mengelola asetnya untuk menghasilkan laba selama satu periode. Return on Asset dapat dihitung dengan membagi laba bersih perusahaan dengan total aset dan ditampilkan sebagai persentase. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Debt to Equity Ratio, Debt to Asset Ratio dan Fixed Assets Turnover Ratio pada perusahaan sektor keuangan yang Terdaftar di Bursa Efek Indonesia periode 2019-2023. Metode yang digunakan adalah metode kuantitatif. Populasi dalam penelitian ini sebanyak 106

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Reschiwati, Reschiwati, Asni, and Hamilah. "Analysis of factors that moderate the effect of performance finance against tax aggressiveness in Indonesia." International Journal of Business Ecosystem & Strategy (2687-2293) 4, no. 2 (2022): 61–72. http://dx.doi.org/10.36096/ijbes.v4i2.324.

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This study aims to analyze the factors that affect tax aggressiveness. These factors are profitability as proxied by Return on Assets, the intensity of fixed assets, leverage, liquidity as proxied by Current Ratio, and inventory intensity. This study uses the audit committee as a moderating variable on the factors that affect tax aggressiveness. The population used manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange from 2016-to 2020. The sample was selected using the purposive sampling method and a selection of 26 companies. Data processing uses panel r

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A., Dr OLAGUNJU,, OLAIYA, A. C, and Dr ALAKETU, A. A. "CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE OF MONEY DEPOSIT BANKS IN NIGERIA." INTERNATIONAL JOURNAL OF RESEARCH IN EDUCATION HUMANITIES AND COMMERCE 05, no. 04 (2024): 104–15. http://dx.doi.org/10.37602/ijrehc.2024.5408.

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The study's main objective was to investigate how capital structure affected deposit banks in Nigeria's financial performance. The study specifically looked at the effects of the ratio of total capital to total assets on the asset return of chosen DMBs in Nigeria, as well as the effects of the ratio of total debt to total assets and the ratio of total debt to total debt. For the ex post facto study project, five (5) money depository institutions were selected as a population sample of all money depository banks in Nigeria. The independent variable was represented by TETA, TDTE, and TDTA, while

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Arsyanti, Hanna, Fifi Afiyanti Tripuspitorini, and Djoni Djatnika. "Pengaruh Total Assets Turnover dan Current Ratio terhadap Return on Assets pada Perusahaan Properti dan Real Estate di BEI (2014-2018)." Indonesian Journal of Economics and Management 1, no. 1 (2020): 150–62. http://dx.doi.org/10.35313/ijem.v1i1.2425.

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The research in this final project was toi know and analyze The Effect of Total Assets Turnover and Current Ratio to Return On Assets in Property and Real Estate Companiesl on the Indonesian Stock Exchange in the periode 2014-2018. The type of data used is secondary data in the form of the company’s annuall financial statement. In the research, there are 7 Property and Reall Estate Companies on the Indonesia Stock Exchangei which are sampled research. The research method used is descriptive and quantitative research. The test is done by panel data regression which eviews 10. The selected panel

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Mutia Sumarni, Sophia Rahmah, and Chahayu Astina. "THE EFFECT OF PROFITABILITY AND COMPANY VALUE ON STOCK RETURNS IN THE INDONESIAN SHARIA STOCK INDEX DURING THE COVID-19 PANDEMIC." IHTIYATH : Jurnal Manajemen Keuangan Syariah 7, no. 1 (2023): 98–110. http://dx.doi.org/10.32505/ihtiyath.v7i1.5774.

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THE EFFECT OF PROFITABILITY AND COMPANY VALUE ON STOCK RETURNS IN THE INDONESIAN SHARIA STOCK INDEX DURING THE COVID-19 PANDEMIC Abstract Purpose: This study aims to analyze the influence of return on assets (ROA) and price book value (PBV) on stock returns of companies listed in the Indonesian Sharia Stock Index during the COVID-19 pandemic. Design/methodology/approach: The research focuses on five companies within the Indonesian Sharia Stock Index, observed from 2019 to 2021. Panel data regression is employed, specifically using the fixed effect model with individual compon

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Edouard, SEMUCYO. "Financial Management Practices on Financial Performance at Selected Private Insurance Companies, Kigali, Rwanda." International Journal of Scientific Research and Management 9, no. 10 (2021): 2492–506. http://dx.doi.org/10.18535/ijsrm/v9i10.em09.

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The general objective of this dissertation was to assess the relationship between financial management practices and the financial performance of private insurance companies in Rwanda. It was guided by the following specific objectives which are to assess the impact of financial management practices on return on investment (ROI) of insurance companies in Rwanda; to examine the impact of financial management practices on return on assets (ROA) of insurance companies in Rwanda and to find out the impact of financial management practices on return on equity (ROE) of insurance companies in Rwanda.

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Orumo, Joseph Igbiks. "Ownership Structure and Return on Assets of Commercial Bank in Nigeria." American Finance & Banking Review 2, no. 2 (2018): 20–33. http://dx.doi.org/10.46281/amfbr.v2i2.134.

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This study examined the effect of ownership structure on return on assets of deposit money banks in Nigeria. The objective was to investigate the relationship between the composition of ownership structure and deposit money banks return on assets. Cross sectional data was sourced from financial statement of fifteen quoted commercial banks. Return on assets was modeled as a function of domestic ownership, ownership concentration, foreign ownership institutional ownership and management ownership. After cross examination of the validity of the pooled effect, fixed effect and the random effect, t

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Tugi, Astuti, and Dr MM Hakiman. "The Consequence of Financial Performance on the Shares Return of Realty Company Emitted on the Indonesia Stock Exchange." International Journal of Innovative Science and Research Technology 7, no. 3 (2022): 121–27. https://doi.org/10.5281/zenodo.6372453.

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This study examines and analyzes the factors that influence share returns in the property and real estate sectors emitted on the IDX. Study data is annual data for 2015 to 2020 obtained from the emittent's annual report. The sampling method utilized is purposive sampling. Of the 79 companies as a population, nine companies were taken as samples. Furthermore, based on the Chow and Hausman tests, the data analysis technique utilized in this paper was data-panel regression with a fixed-effect model. The results showed that the current ratio and total assets turnover significantly influence sh

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Moharuma, Mwanangwa Athuman, and Kembo Mugisha Bwana. "Does Bank Size Matter on Performance and Liquidity Risk Management? Evidence From Commercial Banks in Tanzania." International Journal of Management, Accounting and Economics 11, no. 7 (2024): 847–61. https://doi.org/10.5281/zenodo.12736994.

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This study examines the relationship between risk management and performance based on the size of commercial banks in Tanzania. Specifically, the study aims to determine the effect of liquid asset/Total asset ratio on Return on asset (ROA). Data employed were extracted from audited financial statement report. The explanatory variables were liquid asset/Total asset ratio while the dependent variable was financial performance measured by return on asset. Panel data of 23 commercial banks for the period of five years (2017 to 2021) was employed. Fixed and random model was adopted in analyzing the

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Magomedov, Ali M. "ABOUT THE REPRODUCTIVE FUNCTION OF DEPRECIATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1/2, no. 144 (2024): 34–42. http://dx.doi.org/10.36871/ek.up.p.r.2024.01.02.005.

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The article discusses the theoretical and practical aspects of depreciation of fixed assets of an enterprise. The history of the emergence of the practice of calculating depreciation and the emergence of individual approaches to this problem of various economic schools is reflected. The depreciation of fixed assets in the work is considered from the standpoint of economic theory and economic practice. A comparative analysis of the calculation of depreciation of fixed assets is given in accordance with the theory of organizational economics and accounting practice in accordance with the new sta

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Maulana Ikhrom Ababil, Mochammad Nuruddin R, Sudarynianto NS, Paulino da Costa Ferreira, and Cholis Hidayati. "Analisis Laporan Keuangan Perbandingan Kinerja Keuangan Perusahaan Sektor Perdagangan di Indonesia (Studi pada PT. Alfamidi PT. Alfamart PT. Indofood PT. Hero Supermarket Periode 2019-2023)." Jurnal Manajemen dan Ekonomi Kreatif 3, no. 1 (2025): 103–23. https://doi.org/10.59024/jumek.v3i1.519.

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This research aims to analyze the financial performance of trade sector companies in Indonesia, specifically PT. Alfamidi, PT. Alfamart, PT. Indofood, and PT. Hero Supermarket, in the period 2019-2023. This study uses a variety of financial ratios as a measuring instrument for assessing company performance, such as liquidity ratios (current ratios and quick ratios), activity ratios (receiving receivables, inventory, and fixed assets), and profitability ratios (profit margins, returns on assets, and return on equity). Through comparison of these ratios, this study aims to provide a comprehensiv

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Shabani, Halit, Fisnik Morina, and Valdrin Misiri. "The Effect of Capital Adequacy on Returns of Assets of Commercial Banks in Kosovo." European Journal of Sustainable Development 8, no. 2 (2019): 201. http://dx.doi.org/10.14207/ejsd.2019.v8n2p201.

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The purpose of this study is to analyze the effects of capital adequacy on the return of assets to the banking sector in Kosovo. The capital adequacy ratio measures the ability of a financial institution to meet its liabilities by comparing its capital with its assets. As the banking system is one of the strongest points of our country's economy, it is understood that the capital adequacy ratio is used by banks to determine the adequacy of their capital holdings while taking their risk exposures into account.This study will provide empirical evidence of the relationship between capital adequac

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Ogorodnikova, Tatyana, Aleksei Solomein, Vladimir Orlov, and Irina Shipunova. "Technical and Economic Assessment of the Condition of Fixed Assets and the Criterion of the Validity of Recovery Investments." Bulletin of Baikal State University 30, no. 1 (2020): 89–99. http://dx.doi.org/10.17150/2500-2759.2020.30(1).89-99.

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The article analyzes the methodology for calculating depreciation and assessing the condition of fixed assets. The absence of conditionality of the period of use and depreciation allowance of fixed assets due to their physical wear and tear in specific production conditions is revealed. Thus, it is concluded that the theoretical estimates of the condition of fixed assets do not correspond to their actual physical wear and tear. The internal contradictions of the indicator of return on capital are investigated, its inconsistency with the essence of production is revealed. The absence of a crite

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