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1
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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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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Dwiningwarni, Sayekti Suindah, Judi Suharsono, and Dian Yuliana Safitri. "Pengunaaan Analisis Rasio dalam Pengukuran Kinerja Keuangan Perusahaan pada PT. Gudang Garam Tbk." Jurnal Riset Inspirasi Manajemen dan Kewirausahaan 3, no. 1 (March 6, 2019): 43–48. http://dx.doi.org/10.35130/jrimk.v3i1.49.
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The motivation of this research is research (Rosini & Gunawan 2018; B.Batchimeg 2017). In addition, the motivation of this study also continued the research of Sayekti Suindyah Dwiningwarni (1997). The purpose of this study (1) to analyze the development of corporate financial performance from solvency and profitability ratios; (2) to analyze the measurement of the company's financial performance using solvency and profitability ratios. This research uses quantitative descriptive analysis method.The results of the study (1) the development of the company's financial performance in terms of solvency ratios experienced good development, this is indicated by the value of the solvency ratio that is getting better / better in fulfilling both short and long term obligations; (2) the development of the company's financial performance in terms of profitability ratios from experiencing good development, this is indicated by the value of the profitability ratio that is getting better / better in generating profits or profits; (3) measurement of company performance in terms of solvency ratio shows solvable conditions, meaning the assets is greater than the debt. (4) measurement of company performance in terms of profitability ratios shows good conditions, meaning the level of profits obtained from year to year has increased. This means that the company is in good financial condition and sovabel.
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Putri Adam, Avina, and Mayar Afriyenti. "Pengaruh Rasio Likuiditas, Solvabilitas, Dan Rentabilitas Terhadap Return Saham Pada Perusahaan LQ45 Yang Terdaftar Di BEI Periode 2014-2018." JURNAL EKSPLORASI AKUNTANSI 2, no. 1 (February 26, 2020): 2391–406. http://dx.doi.org/10.24036/jea.v2i1.219.
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This study aims to analyze 1) Does the liquidity ratio affect stock returns on LQ45 companies listed on the Indonesia Stock Exchange Period 2014-2018, 2) does the solvency ratio affect the stock returns on LQ45 companies listed on the Indonesia Stock Exchange 2014-2018 Period, 3) Does the profitability ratio affect the company in returning shares to LQ45 companies listed on the Indonesia Stock Exchange. Causality design was used in this study. Secondary data used by the author is sourced from financial statement data, publication date, LQ45 companies listed on the Indonesia Stock Exchange in the 2014-2018 period were obtained from the website www.idx.co.id. Based on the results of the study found Liquidity ratios have no effect on Return, Solvency Ratios have no effect on Stock Returns, Profitability Ratios have no effect on Stock Returns and together Liquidity Ratios, Solvency Ratios and Profitability Ratios have a significant effect On Stock Returns.
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Iryani, Lia Dahlia, and Herlina Herlina. "ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS DALAM MENDUKUNG PEMBIAYAAN PADA PT BANK DANAMON INDONESIA, TBK." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 1, no. 2 (July 1, 2015): 32–40. http://dx.doi.org/10.34204/jiafe.v1i2.514.
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The performance assessment of the financial aspects of the company more frequently using financial ratio analysis techniques. This analysis requires the financial statements at least the last two years. With the financial ratio analysis will be able to determine the level of liquidity, solvency, and profitability. A research technique that used is quantitative analysis (nonstatistik). From the research result showed that the ratio of liquidity, solvency, and profitability tends to increase and financing of PT Bank Danamon Indonesia, Tbk was in a healthy state, based on the results of tests performed that financing in PT Bank Danamon Indonesia, Tbk in 2011 increased by 777 962. This is due to an increase in the level of solvency. Increased financing occurs due to the condition of PT Bank Danamon Indonesia, Tbk. in a liquid state when viewed from the level of liquidity.Keywords: Liquidity Ratios, Solvency Ratios, Profitability Ratios, and Financing
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Pakhchanyan, Suren, Jörg Prokop, and Gor Sahakyan. "Drivers of Bank Solvency, Risk Provisioning and Profitability in the Armenian Banking System." Journal of Emerging Market Finance 17, no. 3 (September 30, 2018): 307–32. http://dx.doi.org/10.1177/0972652718797815.
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The aim of this study is to examine the effects of bank-specific, regulatory and macroeconomic determinants on solvency, risk provisioning, and profitability in the Armenian banking sector. We show that abnormal loan growth is associated with a decrease in regulatory capital ratios, an increase in loan loss provisions, and a reduction in loan portfolio profitability. In addition, we observe an inverse relationship between GDP growth and bank solvency as well as profitability. Regarding regulation, we identify a decrease in regulatory capital ratios as well as a drop in profitability after the implementation of the Basel II Accord. JEL Classification: G32, G21, G28
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Setiawati, Setiawati. "ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEKTOR FARMASI DI BURSA EFEK INDONESIA." Jurnal Daya Saing 4, no. 3 (December 13, 2018): 323–29. http://dx.doi.org/10.35446/dayasaing.v4i3.288.
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This study aims to analyze and assess the financial performance of the pharmaceutical sector manufacturing companies on the Indonesia Stock Exchange in the 2015-2017 period based on liquidity ratios, activity ratios, profitability ratios, and solvency ratios. This type of research uses quantitative research. This study uses secondary data in the form of company financial statements and the determination of samples using purposive sampling technique. The analysis method used in this research is financial ratio analysis. The results of the study based on the overall financial ratios both based on liquidity ratios, activity ratios, profitability ratios and solvency ratios indicate that the Sido Muncul Herbal Medicine and Pharmacy Industry has the best financial performance compared to other pharmaceutical sector manufacturing companies.
Keywords: Financial Performance Analysis, Ratio Analysis
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Oktorina, Megawati, and Linda Kusumaning Wedari. "An Empirical Investigation on Ownership Characteristics, Activities of the Audit Committee, and Audit Fees in Companies Listed on Indonesia Stock Exchange." Applied Finance and Accounting 1, no. 1 (January 19, 2015): 20. http://dx.doi.org/10.11114/afa.v1i1.639.
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This study examines the effect of ownership characteristics and activities of the audit committee to audit fee. This study also uses control variables which include free cash flow, liquidity ratios, profitability ratios, solvency ratios, firm size, market -to-book value of equity, and audits quality of manufacture companies in Indonesia Stock Exchange in the year 2010 - 2012 are used as the population in this study. Data collection method used was purposive sampling. The statistical methods used to analyze the data are the multiple linear regression and results obtained indicate that managerial ownership, audit committee activity, firm size, liquidity ratios, profitability ratios affect audit fees. Meanwhile, institutional ownership, free cash flow, solvency ratio, and market -to-book value of equity do not affect the audit fees significantly.
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Simatupang, Eva Malina. "Analisis Rasio Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada PT Bank SUMUT." JURNAL AKUNTANSI BARELANG 4, no. 2 (July 2, 2020): 50. http://dx.doi.org/10.33884/jab.v4i2.1946.
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This study aims to assess the financial performance of PT Bank SUMUT in terms of liquidity ratios, profitability ratios, and solvency ratios in period 2015-2017. The type of data used in this study is secondary data, that is balance sheet and income statement. Data collection in this study uses documentation and data processing techniques using ratio analysis techniques. The conclusion of this study is in terms of its liquidity ratio, PT Bank SUMUT's financial performance is quite good, in terms of its profitability ratio, PT Bank SUMUT's financial performance is not good, and in terms of its solvency ratio, PT Bank SUMUT's financial performance is quite good.
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Sari, Dian Indah, and Slamet Maryoso. "Analisis Kinerja Keuangan Industri Gas Yang Terdaftar di BEJ (Studi Kasus PT. Aneka Gas Industri Tbk)." Moneter - Jurnal Akuntansi dan Keuangan 6, no. 2 (October 2, 2019): 141–48. http://dx.doi.org/10.31294/moneter.v6i2.6165.
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Abstract- TTo find out the financial performance of PT. Aneka Gas Industri Tbk uses liquidity ratios, solvency ratios and profitability ratios for the period of 2016-2018 the purpose of this study. The research design used in this study is descriptive quantitative, namely data obtained from the sample population of the study and analyzed according to the statistical method used and then interpreted. From the discussion above it can be concluded that PT. Aneka Gas Industri Tbk The company requires ratio analysis such as liquidity ratios, solvency ratios and profitability ratios to provide an overview of the company's ability to pay debts, the ability to pay debts guaranteed by assets owned and the ability to obtain profits. Based on the calculation of the liquidity ratio, it can be said that the cash held by PT. Aneka Gas Industri Tbk has not been able to pay short-term debt. From the results of calculations using solvability ratios it can be said that companies are able to pay debts guaranteed by assets owned. The results of calculations with profitability ratios can be said that the company has not been able to obtain profits. Based on the calculation results, it can be concluded that the financial performance of PT. Aneka Gas Industri Tbk does not mean that the company has not been able to manage finances well. This can be seen from the liquidity ratio that has decreased, the solvency ratio has increased and the profitability ratio has decreased. Keywords: Ratio Analysis, Performance, Finance
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Asnahwati, Asnahwati. "Analisis Rasio Keuangan Dalam Mengukur Kinerja PT. Adira Dinamika Multi Finance tbk." Jurnal Daya Saing 2, no. 2 (June 15, 2016): 143–49. http://dx.doi.org/10.35446/dayasaing.v2i2.57.
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Abstract: Financial condition will reflect how the performance of the company . Assess the financial performance of the company's goal is to evaluate and improve the state perusahaannya.Untuk measure the financial performance of the company can use financial ratios such as liquidity , solvency , activity and profitability .The purpose of this study is : 1 ) To determine the performance of PT . Adira Multi Finance Tbk terms of liquidity ratios , 2 ) To determine the performance of PT . Adira Multi Finance Tbk terms of solvency ratios , 3 ) To determine the performance of PT . Adira Multi Finance Tbk in terms of the activity ratios and 4 ) To determine the performance of PT. Adira Multi Finance Tbk in terms of the profitability ratio.The analytical method used is the method of comparison is to compare the company's financial ratios with industry standard ratio norm. Based on the analysis of the data obtained it was concluded that : 1 ) The company's performance in terms of the last two year Quick Ratios, has decreased but is generally still above standard industry norms. Means the company still Ilikuit. 2 ) corporate performance in terms of the solvency ratio Debt to Equity Ratio in a state insolvabel, and in terms of Debt to Total Assets Ratio also insolvabel. 3 ) company performance in terms of the ratio of the activity under standard industry norm, so it is said company 's effective yet efficient in utilizing all its assets to finance consumer and 4 ) corporate performance in terms of profitability Economical ( ROA ) in the last two years decreased, although the first 2 years is still above the industry standard norm, while in terms of their own capital profitability ( ROE ) at 2 years terakir sharp decline and fall below the standard norm industi. Means the company has not been efficient and effective in generating income through all sources of funding available.
Keywords: performance , liquidity , solvency , activity and profitability.
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Sucipto, Agus, and Nailul Chasanah. "Liquidity Ratio, Profitability, And Solvency On Stock Returns With Capital Structure As An Intervening Variable (Study On Food And Beverage Sub Sector Listed In Indonesia Stock Exchange (Idx) Period 2013-2017)." Ekspektra : Jurnal Bisnis dan Manajemen 3, no. 1 (May 1, 2019): 52. http://dx.doi.org/10.25139/ekt.v3i1.1476.
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The stock market is a business field of securities trading one of them stock. For prospective investors, investment decisions in stock must be preceded by a process of analysis of variables which can influence the price of a stock. Investors need to have benchmarks in order to know whether if he invested in a company he would benefit if the shares are sold. Salaah one factor to be a benchmark investor is knowing the financial condition of the company where it can be seen with the financial ratio analysis and management of an optimal capital structure. This study aims to determine the effect of the ratio of liquidity, profitability, and solvency to return stock with a capital structure as an intervening variable.This study uses a quantitative approach. The research method using the method of documentation. Samples were company food and beverage sub-sectors listed in Indonesia Stock Exchange 2013-2017 period. The sampling technique used purposive sampling method with predetermined criteria obtained 11 samples of the company. This study uses data analysis Partial Least Square (PLS).These results indicate that liquidity ratios have a negative impact on stock returns, while the profitability and solvency ratios have no effect on stock returns. The results also show the liquidity ratio and solvency ratio has a negative effect on the capital structure, profitability ratios while not having capital structure. And capital structure has a negative impact on stock returns. The results also show the ratio of liquidity, profitability, and solvency partially no effect on stock returns with the capital structure as an intervening variable.
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Nurhasanah, Silva, and Ekayana Sangkasari Paranita. "Analisis Pengaruh Rentabilitas, Solvabilitas dan Likuiditas terhadap Nilai Perusahaan." Jurnal Ilmiah Aset 21, no. 2 (March 6, 2020): 123–28. http://dx.doi.org/10.37470/1.21.2.153.
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This study aims to analyze the effect of profitability ratios, solvency ratios, and liquidity ratios towards firm value of the public companies listed on the Indonesia Stock Exchange in the period 2015-2017. The population is twelve automotive and component subsector companies. Sampling of this study was conducted using purposive sampling technique. Data is in the form of secondary data from each company’s financial statements from the Indonesian Stock Exchange website. The analytical method used is multiple linear regression analysis. The results show that of the ratios that measure the company’s financial performance, only the profitability ratio has a significant positive effect on firm value. The solvency ratio and the liquidity ratio does not significantly influence the firm value. But simultaneously, the three financial ratios show a significant positive effect towards firm value. This research model is quite strong, because all three variables contribute highly in explaining variations in firm value.
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Rizal, Samsul, and Nadwah Nadwah. "ANALISIS TINGKAT RISIKO PENYALURAN KREDIT USAHA RAKYAT (KUR) DALAM MENINGKATKAN KINERJA KEUANGAN PADA PT. BANK SULSELBAR CABANG GOWA." Jurnal Ekonomi Balance 8, no. 2 (November 20, 2012): 60–80. http://dx.doi.org/10.26618/jeb.v8i2.1858.
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This study uses Descriptive analysis and Credit Risk analysis using quantitative methods. Used to determine the level of risk of Kedit KUR at PT. SulselBar Bank, Gowa Branch. Data in the form of credit collectability reports, and data obtained in writing in the form of a general description of the company, namely data collection through direct interviews in the credit section with the problems examined at PT. Bank of Sulselbar Branch of Gowa.The results of the study concluded that non-performing loans (NPL) at PT. Bank Sulselbar, Gowa branch is classified as medium in accordance with the provisions of Bank Indonesia (BI). In the analysis of financial performance using ratio analysis consisting of liquidity ratios, solvency ratios and profitability ratios. The results of the study concluded that those who experienced an increase were based on the percentage of the solvency and profitability ratios.
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Susandra, Farizka, and Itang Gandara. "PENGAMBILAN KEPUTUSAN KEUANGAN DENGAN PENDEKATAN ANALISIS RASIO KEUANGAN PADA RSUD CIAWI KABUPATEN BOGOR." JURNAL AKUNIDA 3, no. 1 (June 28, 2017): 71. http://dx.doi.org/10.30997/jakd.v3i1.986.
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Research comparative descriptive is a study to analyze the financial ratios as a financial decision on hospitals Ciawi Bogor Regency using ratio analysis, liquidity, solvency, activity, profitability, and 7 indicators of financial ratios and other aspects of compliance management BLUD in assessing the financial performance of hospitals ie cash ratio, current ratio, accounts receivable collection period, fixed asset turnover, return for an investment / on assets, return for equity and operating income over operating costs. The results showed that the analysis of the financial performance of Bogor Regency Hospital Ciawi based analysis of the liquidity ratio, solvency, activity and profitability showed good performance and is based on financial performance indicators of hospitals, the financial performance of the Bogor Regency Ciawi Hospital in 2011-2014 included in honors / healthy. Financial decision that should be done is to maintain the level of liquidity, solvency, activity. For the assessment of the level of profitability is still low can be done through the improvement of service in order to revenues from services is increasing as the improvement of facilities and infrastructure of hospitals, increased utilization of asset value, and the increase in the number of employees in the service and cost control services and general administrative expenses are still high and if possible there are adjustments to tariffs.Keywords: Liquidity, Solvency, activity, profitability, and financial decision making.
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Zannati, Rachma, and Nur Fitriana. "ANALISIS LAPORAN KEUANGAN PT. GATARI SEBAGAI DASAR PERTIMBANGAN PEMBERIAN KREDIT MODAL KERJA PADA PT.BANK DKI." Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT 1, no. 2 (October 1, 2016): 81–92. http://dx.doi.org/10.36226/jrmb.v1i2.13.
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This study aims to determine (a) measure the feasibility assessment takes into account the provision of working capital credit for PT.Gatari as additional capital by comparing financial ratios (liquidity, solvency, profitability, and activity) for the period 2012-2015, and (b) measure the credit granting considerations on PT. Gatari according to standard financing considerations on PT. Bank DKI. This research is a descriptive method with the quantitative approach to PT. Gatari financial statements from its inception until today. The research sample is PT. Gatari financial statements in 2013, 2014 and 2015. The study shows that (a) the measurement of financial feasibility assessment showed good results because the calculation of the ratio is almost entirely according to the standard financial ratios applicable at PT. Bank DKI and (b) the measurement of supporting aspects of credit is good enough as a basis for credit supply PT. Bank DKI.
Keywords: Liquidity Ratios, Solvency Ratios, Activity Ratios,
Profitability Ratios, Working Capital Loan
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Wibowo, Satrijo Budi. "ANALISIS RASIO KEUANGAN SEBAGAI ALAT UKUR KINERJA PERUSAHAAN PADA PT. ASTALIA MILLENIA EDUCATINDO CABANG MADIUN." Assets: Jurnal Akuntansi dan Pendidikan 2, no. 1 (January 1, 2013): 25. http://dx.doi.org/10.25273/jap.v2i1.558.
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<span>This study aims to determine the company's financial performance , both in terms of liquidity, solvency, profitability and activity of PT .Millennia Astalia Educatindo Madiun from 2010 until 2012. The processed data is the data that comprises the financial statements of the balance sheet and income statement. Methods of data processing by using ratio analysis consisting of the ratio liquidity, profitability, solvency and activities. The method used is descriptive method, the research seeks to collect and present data from the company to be analyzed so as to provide a fairly clear picture of the object under study. Because of financial ratios is one tool in evaluating the company's financial condition and performance , it is expected that through the analysis of financial statements may consideration in making decisions, especially regarding the financial condition in the future. Besides, the analysis of financial statements to describe the company's actual financial performance. The results showed that the ratio of liquidity include the current ratio and quick ratio increased, although still below the industry average. For profitability ratios include gross profit margin and operating profit margin increased in 2012 despite the decline was due to the increased cost of goods sold. Solvency ratios while covering a total debt to equity ratio and total debt to capital assets shows a marked improvement by decreasing solvency ratio from year to year. Nonetheless Solvency ratio still can’t to be categorized either as it is still above the industry average. The ratio of activity which includes receivable turnover and total asset turnover has fluctuated, rising in 2011 but dropped in 2012. Nonetheless Activity ratios are well below the industry average, which means the company has not been effective in utilizing existing resources.</span>
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Saputra, Andhy, and Ijma Ijma. "ANALYSIS OF FINANCIAL PERFORMANCE BEFORE AND AFTER STREAMLINING THE MANAGEMENT STRUCTURE OF THE STIE MUJAHIDIN TOLITOLI." Economy Deposit Journal (E-DJ) 1, no. 2 (December 28, 2019): 8–16. http://dx.doi.org/10.36090/e-dj.v1i2.587.
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Good governance of private tertiary institutions is a series of mechanisms to direct and control a tertiary institution so that it runs in accordance with the expectations of all interested parties, by applying the principles of transparency, accountability, responsibility, fairness, independence, equality and fairness. This study aims to determine and analyze the financial performance of STIE Mujahidin Tolitoli in terms of liquidity ratios, solvency ratios, activity ratios and profitability ratios. The study uses a quantitative research approach design by analyzing primary data. Based on the results of research and discussion it can be concluded that the financial performance condition of STIE Mujahidin Tolitoli in terms of Liquidity, Solvency, Activity and Profitability aspects after streamlining the manager structure has increased in value which can be interpreted that the financial performance after streamlining the manager structure is better than before because the value continues to increase and is above the industry average standard.
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Juniarti, Juniarti, and Salamatun Asakdiyah. "ANALISA KINERJA KEUANGAN PADA PERUSAHAAN METAL AND ALLIED PRODUCT YANG TERDAFTAR DI BURSA EFEK INDONESIA." Jurnal Fokus Manajemen Bisnis 4, no. 2 (September 30, 2014): 82. http://dx.doi.org/10.12928/fokus.v4i2.1353.
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The financial performance of companies known by analysing financial statements, the analysis conducted is the Current Ratio, Liquidity Ratio, Ratio of Current Assets Cash and Cash Ratio of Current Debt, Solvency Ratio of Total Debt for Equity and Debt Ratio of Assets, Ratio of Total Activity Assets Turnonver Ratio and Inventory Turnover Ratio, Profitability Ratio of Profit Margin Ratio and Return On Investment Ratio. This study used secondary data contained in the Indonesia Stock Exchange in the form of financial statement balance sheet and profit and loss of all three Metal and Allied Products Company for five years from 2005-2009. By using ratios – financial ratios above then the results is to provide ratings (ranking) on each – each company include: PT. Betonjaya Manunggal Tbk., rank (rank), the first based on the financial performance ratios liquidity ratios, solvency, activity, and profitability. PT. Lion Metal Works Tbk., rank (rank), second because one ratio is the ratio of the activity on the total asset turnover underperforming because fewer than than 1 times the velocity. PT, Jaya Pari Steel Tbk., rank (rank) third because in addition to the activity ratio, second ratio is the ratio of fluctuating liquidity and profitability ratios is not good.
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Kamaluddin, Amrizah, Norhafizah Ishak, and Nor Farizal Mohammed. "Financial Distress Prediction Through Cash Flow Ratios Analysis." International Journal of Financial Research 10, no. 3 (May 19, 2019): 63. http://dx.doi.org/10.5430/ijfr.v10n3p63.
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The purpose of this study to examine the relationship of cash flow ratios in predicting financial distress companies, with industrial and consumer product companies in Bursa Malaysia as the sample. The study on financial distress is critical as it can lead to bankruptcy, which may adversely affect the economy of the country. Therefore it is worth exploring any indicators that can identify the possibility of financial distress in the company. The tools enable to address the potential problems that can mitigate from distressed financial position. Most prior studies in Malaysia focus on traditional financial ratios, while this study exploits the strength of cash flow ratios. The liquidity ratio, solvency ratio, efficiency ratio and profitability ratio utilized in this study are derived from the statement of cash flows. The Altman Z-score is used to measure the level of the financial distress. The findings show mixed relationships between solvency ratio and financial distress and a negative significant relationship between profitability ratio and financial distress, whilst efficiency ratio has no relationship with the financial distress. These results suggest that cash flow ratios are reliable tools to predict financial distress for Malaysian context. The study is useful in giving insights to the stakeholders in their decision making.
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Nurcahya, Yulida Army, and Rizky Puspita Dewi. "Analisis Laporan Keuangan Sebagai Alat untuk Menilai Kinerja Keuangan Perusahaan pada PT Multi Bintang Indonesia Tbk." Jurnal Ilmiah Akuntansi dan Keuangan 9, no. 2 (July 31, 2020): 83–95. http://dx.doi.org/10.32639/jiak.v9i2.423.
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This study aims to analyze the financial performance of PT. Multi Bintang Indonesia Tbk in 2016, 2017 and 2018. The analytical tools used in this study are liquidity ratios (current ratios and fast ratios), solvency ratios (ratio of total debt to assets and total debt to equity) ratios), and profitability ratios (return on investment and return on equity). The results of the current ratio and quick ratio research in 2017 show that the company's financial condition is quite good, because the debt is less than the assets and profits obtained. Whereas in 2016 and 2018, the company's financial condition was not good because of higher debt. The quick ratio in 2016 shows that the company's financial condition is not good. Based on the measurement of the solvency ratio, an increase in the total debt to asset ratio and the total debt equity ratio in 2016 and 2018 indicate that the financial condition is not in good condition. Judging from the profitability ratio, the decrease in return on assets and return on equity in 2016 and 2018 shows that the company's financial performance is not good because the ratios are not maximized in generating profits.
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Septiansyah, Septiansyah, and Aang Munawar. "Analisis Profitabilitas Ditinjau Dari Aktivitas Bisnis Perusahaan (Studi kasus pada PT. Ekadharma International Tbk – EKAD yang Terdaftar di Bursa Efek Indonesia)." Jurnal Ilmiah Manajemen Kesatuan 6, no. 2 (November 29, 2018): 076–80. http://dx.doi.org/10.37641/jimkes.v6i2.155.
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In general, the purpose of the establishment of a company is to obtain maximum profit. Profitability is the ability of a company to earn a profit (profit) in a certain period. The profitability ratios measure the effectiveness of management based on return generated from sales and investments.
The purpose of this analysis is to know the profitability analysis by using the company’s financial statements for five years ie the period 2012-2016 in companies engaged in the field of the chemical sub-sector. This analysis is taken because there is still a difference of analysis between analysis one with other analysis.
This research is conducted by using financial ratio analysis method. By using the analysis of financial ratios, it can be seen that profitability ratios, activity, liquidity, and solvency of the company affect the company’s profitability, this can occur because of internal and external factors contained within a company. Then it can be concluded that profitability can affect the growth of the company.
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Ningsih, Sri Dwi, and Mahdania Afria. "ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR PENILAIAN KINERJA MANAJEMEN." JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis 2, no. 1 (August 31, 2019): 1. http://dx.doi.org/10.47201/jamin.v2i1.41.
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This research was conducted to determine the company's management performance of PT. Telekomunikasi Indonesia Tbk. The 2014 to 2016 period is based on financial ratio analysis, which consists of liquidity ratios, solvency ratios, activity ratios, and profitability ratios. And compare the company's management performance of PT. Telekomunikasi Indonesia Tbk. With similar companies to find out the company's performance in the average industry. This type of research is descriptive - quantitative research using secondary research data. Sourced from the official website of the Indonesia Stock Exchange in 2014 to 2016. The financial statements using library and analysis techniques used are financial ratio analysis consisting of liquidity ratios, solvency ratios, performance ratios, and profitability ratios to profit and loss statements and PT. Telekomunikasi Indonesia Tbk from 2014 to 2016. The results of the analysis conducted related to the company's provisions for the period 2014 to 2016 based on liquidity ratios through the calculation of the current ratio, fast ratio, and cash ratio show that the conditions are quite good but not stable because they have not reached number 2 so they cannot be sold as needed. Based on the solvency ratio, from the calculation of DER, DAR, and TIE shows a satisfactory figure, the company can meet the total demand with the total assets. Based on WKTO, TATO, ARTO, and FATO calculations in the performance ratio, it shows that the company's performance in a fairly stable and effective condition from each ratio does not need to be at a lower level and not too high. And based on calculations, profitability ratios that include calculations of NPM, GMP, ROA, ROE, and ROI show that the company is quite good in producing earnings that are quite low estimates. While the management performance of PT. Telekomunikasi Indonesia Tbk. When compared with companies that use financial ratio analysis, which shows a very good company compared to other companies, and the overall ratio value is above the average industry ratio
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Sandin, Ariel R., and Marcela Porporato. "Corporate bankruptcy prediction models applied to emerging economies." International Journal of Commerce and Management 17, no. 4 (December 31, 2007): 295–311. http://dx.doi.org/10.1108/10569210710844372.
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PurposeThe paper's aim is to test the usefulness of ratio analysis to predict bankruptcy in a period of stability of an emerging economy, such as the case of Argentina in the 1990s.Design/methodology/approachFinancial profiles of 22 bankrupt and healthy companies are examined and a model is built using the multiple discriminant analysis technique, thus providing comparability with previous studies.FindingsThe set of models tested in this paper show that the financial data of Argentine companies in the 1990s do have information content, but the model to use depends on the preferences of the decision maker. Comparing models it is observed a common use of solvency ratios in terms of total assets and profitability ratios in terms of sales.Research limitations/implicationsData availability constitutes the primary limitation of this and similar studies, here is reflected in the sample size: 11 healthy and 11 bankrupt.Practical implicationsThe model can be used to assist investors, creditors, and regulators in Argentina and other emerging economies to predict business failure. The Z ′‐score model of Altman can be used for public companies in emerging economies because it pays attention to solvency indicators, but in rapid changing environment, profitability ratios should also be considered.Originality/valueThe incremental information content of profitability and solvency in predicting bankruptcy is examined and a simple and reliable failure prediction model for large Argentinean firms is developed. Also this paper offers a classification method that is publicly available to all investors and creditors interested in Argentinean companies.
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Sururi, Watikah, Idhar Yahya, and Erwin Abubakar. "Analysis of the Effect of Financial Performance, Company Size on Stock Prices with Dividend Policy as Moderating Variable in Pharmaceutical Companies Listed on the Indonesia Stock Exchange 2013-2019." International Journal of Research and Review 8, no. 7 (July 14, 2021): 161–68. http://dx.doi.org/10.52403/ijrr.20210722.
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Financial instrument shares as part-ownership rights of a company which is evidence of or participation in a company. This study analyzes the effect of profitability, solvency, activity liquidity, and company size on pharmaceutical companies listed on the Indonesian stock exchange for 2013 – 2019. This study will also examine the dividend policy variable used as the moderating variable in the research model. The population is pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2013 – 2019. All populations in this study were used as research samples of as many as nine companies. Moreover, the number of observations used was 63 observations. The type of data used is secondary data and the data analysis technique used in Panel Data Regression Analysis and Interaction Moderating Test with the help of EViews10 software. This study indicates that at alpha five percent, profitability and firm size have a significant positive effect on stock prices. In contrast, solvency, liquidity, and activity ratios have no significant effect on stock prices. This study also shows that dividend policy can strengthen the influence of solvency and liquidity on stock prices. However, dividend policy cannot moderate profitability, activity, firm size on stock prices. Keywords: Profitability, solvency, liquidity, activity, company size, dividend policy, stock price.
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Gobai, Anton, Tinneke M. Tumbel, and Dantje Keles. "Analisis Kinerja Keuangan Koperasi Unit Desa Langgeng Desa Inauga Kecamatan Mimika Baru Kabupaten Mimika." JURNAL ADMINISTRASI BISNIS 8, no. 1 (March 25, 2019): 107. http://dx.doi.org/10.35797/jab.8.1.2019.23506.107-114.
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This study aims to determine the structure of KUD in terms of liquidity, solvency, and profitability. While the benefits that the author can provide to the cooperative are as a matter of consideration for KUD leaders to take policies as meeting the capital requirements of the KUD. how much influence the short-term and long-term debt on cooperative solvency in accordance with the problems stated and supported by a review of the literature on capital, capital structure and type of ratio analysis that the authors take this conclusion is not the achievement of solvency ratios due to increased fund and cost profitability collection methods used in this study are interviews (data collection with direct interviews with parties related to the data needed) and (cooperative financial statements). In analyzing the data the writer uses descriptive analysis method. Based on the results of this study there are those that cause the current to fluctuate ratio from year to year some of the working capital invested in the ratio is not smooth. Judging from the cash ratio it is also known that the condition of cooperative liquidity is still low due to the lack of effective cooperative spending policies, increasing the solvency ratio of cooperatives from year to year caused by an increase in the role of own capital compared to foreign capital. While an increase in profitability ratios is caused by an increase in profits achieved by cooperatives, this means that cooperatives have been efficient in their use.
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Suryadi, Edy, and Bambang Widadi. "Perbandingan Kinerja Keuangan dari Koperasi unit desa Sawit Raya, Sawit Mekar Jaya,dan Sawit Abadi Kabupaten Sambas." JURNAL MANAJEMEN MOTIVASI 9, no. 3 (November 25, 2016): 119. http://dx.doi.org/10.29406/jmm.v9i3.204.
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The purpose of this study was to compare the financial performance of the three Koperasi Unit Desa (KUD), namely Sawit Jaya, Sawit Mekar Jaya, and Sawit Abadi, in Sambas district. The method used is to calculate financial ratios by cross sectional method approach. Data obtained from the company's financial statements for the years 2009-2011. Based on calculations from 2009 - 2011, liquidity, profitability, and solvency ratios of the KUD Sawit Jaya better than KUD Sawit Mekar Jaya dan Sawit Abadi. As for the ratio of the activity, KUD Sawit Abadi better as compared to other cooperatives.Keywords: Kinerja Keuangan, Rasio Likuiditas, Rasio Profitabilitas, Rasio Solvabilitas, Rasio Aktivitas.
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Dewi, Linda Novita, Dicky Jhoansyah, and Kokom Komariah. "Financial Performance Analysis Before and After the Initial Public Offering (IPO)." Almana : Jurnal Manajemen dan Bisnis 4, no. 3 (December 17, 2020): 323–28. http://dx.doi.org/10.36555/almana.v4i3.1381.
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During the 2014 presidential election, the performance of the property sector, real estate, and construction of national buildings reached 55.76%. However, in the following year, the performance of the property, real estate, and building construction sector declined and continued until 2018. Therefore many companies from this sector decided to take the floor on the Indonesian stock exchange. with this, it is hoped that the financial performance of this sector will improve. The purpose of this study was to determine whether there was an increase or not in the financial performance of the property, real estate, and building construction sector which was conducted in IPO 2017 on the Indonesia stock exchange. The research method used in this study is quantitative. The sampling technique used was purposive sampling technique with predetermined criteria. and obtained four companies selected as research samples. Data analysis techniques used in this study are horizontal analysis with liquidity ratios, activities, solvency, and profitability ratio. the results of this study are there is an increase in financial performance after the IPO with solvency ratios and there is a decrease in financial performance after IPO with liquidity ratios, activity ratios, and profitability ratios
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Maulana, Muhammad. "ANALISIS KINERJA KEUANGAN PADA PT BAYAN RESOURCE Tbk Per 2015-2017." Research Journal of Accounting and Business Management 2, no. 2 (December 20, 2018): 146. http://dx.doi.org/10.31293/rjabm.v2i2.3732.
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Company performance is an illustration of the financial condition of a company by conducting a financial analysis, so that it can be known about the good and bad financial condition of a company that reflects work performance in a certain period. To find out how good a company's financial performance is, it is necessary to conduct an assessment and performance measurement. One assessment and measurement of performance can be reflected through an analysis of financial ratios.This research was conducted to find out how well the financial performance performed by PT Bayan resources a coal mining company in the 2015-2017 period by analyzing the ratio of: (1) profitability ratios (2) solvency ratios, (3) liquidity ratios , (4) activity ratio. The hypothesis of this research is based on the phenomenon, which is based on the market value of coal which has decreased over the period of 2015-2017.Based on the results of the study, the hypothesis for calculating profitability ratios, activity ratios and solvency ratios is proven to be acceptable, while the hypothesis for liquidity ratios is not proven, namely rejected, meaning that fluctuations in coal price increases can result in the use of corporate liquidity to pay company bills so that the level of liquidity of the company can be reduced
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Hwee, Teng Sauh, William William, Stephani Stephani, Vera Vera, Devi Supantri, Wynne Wynne, and Dandung Prasetya. "PENGARUH RASIO SOLVABILITAS, RASIO PROFITABILITAS, LIKUIDITAS DAN LABA PER SAHAM TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN CONSUMER GOODSYANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) PERIODE 2013-2017." Jurnal PLANS : Penelitian Ilmu Manajemen dan Bisnis 14, no. 1 (May 23, 2019): 1. http://dx.doi.org/10.24114/plans.v14i1.13322.
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AbstrakPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh rasio solvabilitas, rasio profitabilitas, likuiditas dan laba per saham terhadap kebijakan dividen pada perusahaan consumer goods yang terdaftar pada Bursa Efek Indonesia periode 2013-2017. Metode penelitian yang digunakan yaitu pendekatan kuantitatif, jenis penelitian deskriptif dan bersifat eksploratif. Populasi dalam penelitian ini adalah 45 perusahaan Consumer Goods. Teknik pengambilan sampel adalah Purposive Sampling, yaitu sebanyak 10 Perusahaan. Teknik analisis data menggunakan model analisis regresi linear berganda, koefisien dertiminasi, Uji-F, dan Uji-t untuk mendapatkan model regresi yang baik. Hasil penelitian hipotesis secara simultan menunjukkan rasio solvabilitas, rasio profitabilitas, likuiditas dan laba per saham berpengaruh positif dan signifikan terhadap kebijakan dividen pada perusahaan consumer goods yang terdaftar pada Bursa Efek Indonesia periode 2013-2017. Kata kunci : Total Debt to Equity Ratio, Return on Equity, Current Ratio, Earning Per Share dan Kebijakan Dividen AbstractThis study aims to examine and analyze the effect of solvency ratios, profitability ratios, liquidity and earnings per share on dividend policy in consumer goods companies listed on the Indonesia Stock Exchange for the period 2013-2017. The research method used is quantitative approach, descriptive research type and explorative. The population in this study were 45 Consumer Goods companies. The sampling technique is purposive sampling, which is as many as 10 companies. Data analysis techniques used multiple linear regression analysis models, determination coefficients, F-Tests, and T-Tests to obtain a good regression model. The results of simultaneous hypothesis research indicate solvency ratios, profitability ratios, liquidity and earnings per share have positive and significant effect on dividend policy in consumer goods companies listed on the Indonesia Stock Exchange for the period 2013-2017. Keywords : Total Debt to Equity Ratio, Return on Equity, Current Ratio, Earning Per Shareand Dividend Policy
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Kakinsale, Efafras Juan, Herman Karamoy, and Inggriani Elim. "ANALISA KINERJA KEUANGAN HOTEL PADA HOTEL SAHID KAWANUA MANADO." GOING CONCERN : JURNAL RISET AKUNTANSI 15, no. 1 (January 31, 2020): 21. http://dx.doi.org/10.32400/gc.15.1.27825.2020.
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This study aims to determine and analyze the hotel financial performance of 2017-2018 at the Sahid Kawanua Manado hotel by using Liquidity analysis (the company's ability to meet its short-term obligations), Solvency (the extent to which the company's ability to meet its long-term obligations), and Profitability analysis (looking at the ability the company generates profit) the effect of profitability, liquidity, and solvency on the soundness of the company, the soundness of the company is needed to determine whether the company's financial condition is healthy or not. This can be done by comparing the ratio of the previous year with the current ratio with analysis of liquidity ratios shows how much the company's ability to use its capital to generate profits in a certain period.
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Hariyanto, Dedy, and Fitriana S. "Analisis Kinerja Keuangan Pada PT. Sandhy Putra Makmur Perwakilan Pontianak." JURNAL MANAJEMEN MOTIVASI 10, no. 1 (January 22, 2015): 218. http://dx.doi.org/10.29406/jmm.v10i1.3.
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The purpose of this study was to conduct an analysis of the financial performance on PT.Sandhy Putra Makmur, Representative Pontianak. Type of research is descriptive research with data collection consists of primary data that includes interviews and observations; and secondary data by studying the documentation of the records or documents from PT. Shandy Putra Makmur Representative Pontianak.Alat analysis used is Selling Relative Value Analysis and Analysis of Financial Performance Ratio consisting of Ratio Analysis Liquidity, Solvency Ratios, Profitability Ratios, and Activity Ratios. The results of this study indicate that: Selling Nijai Analysis Relative to the field of business Building Management, Network Cabling, Security Guard Business / TLH, Mechanical Electric, General Trading Enterprises, and business fields PSB / IKR / IKG experiencing fluctuating percentage relative sales value. Then on Liquidity Analysis consisting of Current Ratio and Quick Ratio has a very good ratio number of criteria, while Cash Ratio indicates the criteria is not good. In Solvency analysis consisting of Total Debt to Total Assets Ratio figures show the average ratio on standard criteria quite well, while on the Net Worth to Total Debt Ratio figures show the average ratio is less good on the standard criteria. In Profitability Analysis consisting of economic profitability and equity capital profitability ratio that is the ratio of the numbers in accordance with the standards and represents an average of the criteria very well. In the analysis of activity that consists of asset turnover ratio and working capital turnover ratio indicates the ratio in accordance with the standards and represents an average of both criteria.
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Kishwar, A., and A. Ullah. "The Role and Impact of Merger & Acquisition of Banking Sector in Pakistan." Financial Markets, Institutions and Risks 3, no. 3 (2019): 113–21. http://dx.doi.org/10.21272/fmir.3(3).113-121.2019.
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Authors: Kishwar Ali, School of Finance, Zhongnan University of Economics & Law, Wuhan, China Atta Ullah, School of management, Huazhong University of Science and Technology, Wuhan China Pages: 113-121 DOI: http://doi.org/10.21272/fmir.3(3).113-121.2019 Download: Views: Downloads: 40 54 Abstract The paper summarizes the arguments and counterarguments in the scientific discussion on determining the effects of mergers and acquisitions for banking institutions. The purpose of this article is to conduct an empirical study to identify the nature of the impact of mergers and acquisitions on Pakistan’s financial sector performance. The research in the article is carried out in the following logical sequence: a thorough literature review on the analysis of key aspects of mergers and acquisitions and their impact on the financial and economic performance of banks before and after their practical implementation; the historical basis of the experience of mergers and acquisitions caused by various economic factors, such as: GDP growth, interest rates on loans, monetary policy; financial analysis of bank profitability, solvency and liquidity indicators before and after the merger and acquisition was conducted. Five commercial banks of Pakistan that were involved in the merger and acquisition processes were selected as the subject of study. The study period is presented before and after the merger and includes two years before the acquisition report and two years after the acquisition announcement by analysis of financial ratios of liquidity, solvency and profitability. The results of empirical and theoretical research have shown that there is a positive relationship between merger and acquisition processes and liquidity ratios of banking institutions; and – the negative impact of such processes on banks’ profitability and solvency in the short term. The author states that the main limitation of the study is the unavailability of financial data until 2006 and the use of a small sample size and a low likelihood of data collection technique, which is limited by a certain type of people and lack of generalization. Keywords: merger, acquisition, bank, solvency risk, liquidity, profitability.
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Fachrudin, Khaira Amalia. "Insolvency and financial health prediction model for the listed companies on the Indonesia Stock Exchange." Jurnal Akuntansi & Auditing Indonesia 25, no. 1 (2021): 24–32. http://dx.doi.org/10.20885/jaai.vol25.iss1.art3.
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An insolvency and financial health prediction model is an important warning to decision-makers. This study aims to design a model that provides numbers and ranges for prediction of company insolvency and financial health. The study population is all the listed companies on the Indonesia Stock Exchange, while the sample consists of 216 companies that had negative equity from 2010 to 2019 and 216 companies with positive equity. The independent variables include the solvency and profitability ratios in one and two years before the insolvency. Logistic regression was used as an analysis tool. The results are 24 prediction models. The comprehensive one revealing the solvency ratio in the previous one year and the profitability ratio in the previous one and two years can predict the probability of insolvency and financial health.
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Katchova, Ani L., and Robert Dinterman. "Evaluating financial stress and performance of beginning farmers during the agricultural downturn." Agricultural Finance Review 78, no. 4 (August 6, 2018): 457–69. http://dx.doi.org/10.1108/afr-08-2017-0074.
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Purpose The purpose of this paper is to examine the financial performance and stress of beginning farmers in the USA with emphasis on the agricultural downturn experienced since 2013. Design/methodology/approach Using the US Department of Agriculture’s Agricultural Resource Management Survey (ARMS) data, probit models are estimated to study the personal and farm characteristics that affect whether or not the financial ratios fall into critical zones as defined by the Farm Financial Standards Council. The financial ratios involve liquidity, solvency, profitability, efficiency, and repayment capacity. Findings Beginning farmers are at a greater risk of financial stress on average, with higher likelihood of financial stress in liquidity and efficiency. Further, the recent agricultural downturn has negatively affected liquidity, solvency, and profitability for farmers while repayment capacity does not appear to be affected. During the downturn, beginning farmers are better positioned than the general farming population with respect to liquidity and repayment capacity. Originality/value This paper applies current lending practices to a nationally representative sample of farms over a time of changing economic conditions for the agricultural sector.
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Baiti, Ina. "Analisis Kinerja Keuangan Pt. Garuda Food Tbk Periode 2017-2019." Jurnal Bisnis, Manajemen, dan Ekonomi 1, no. 2 (October 4, 2020): 11–15. http://dx.doi.org/10.47747/jbme.v1i2.15.
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The purpose of this research is to know the financial performance of PT. Garudafood, Tbk period 2017-2019. The type of research used is associative research. The population in this study is a record of the financial statements of PT. Garudafood, Tbk, period 2017-2019, the sample Bustan in the study was a balance sheet report and a income statement period of 2017-2019. The type of data used in this research is the quantitative data of data obtained from PT. Garudafood, Tbk which in the form of numbers, such as financial statements, data collection techniques conducted are the study of documentation and library studies, then the data obtained is analyzed using three financial ratios namely, liquidity ratio, solvency ratio and profitability ratio. The indicators used in the analysis of financial ratios include current ratio, quick ratio, debt to total assets, debt to equity ratio, net profit margin and return on equity. Next to the Furthermore to measure the company's financial performance level using the financial ratio indicator. Based on the results of the research that has been done that the financial performance of PT. Garudafood, Tbk measured using the liquidity ratio showed an increase over the last 3 years, to the ratio of solvency has not been safe performance because for the last 3 years has a value above 100%, while the ratio of profitability for 3 years has not experienced even increased in the 40 value of So it can be said only the ratio of liquidity increased while the ratio of solvency and profitability ratio still have less good performance.
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A. Wolf, Christopher, Mark W. Stephenson, Wayne A. Knoblauch, and Andrew M. Novakovic. "Dairy farm financial performance: firm, year, and size effects." Agricultural Finance Review 76, no. 4 (November 7, 2016): 532–43. http://dx.doi.org/10.1108/afr-02-2016-0009.
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Purpose The purpose of this paper is to evaluate dairy farm financial performance over time utilizing farm financial ratios from three university business analysis programs. The evaluation includes measures of profitability, solvency, and liquidity by herd size. Design/methodology/approach Financial ratios to reflect profitability (rate of return on assets), solvency (debt to asset ratio), and liquidity (current ratio) were collected from Cornell University, Michigan State University, and the University of Wisconsin for dairy farms from 2000 to 2012. The distribution of farm financial performance using these ratios was examined over time and by herd size. Variance component methods are used to examine the percent of variation due to individual firm and industry aspects. A simple credit risk score is calculated to examine relative farm risk. Findings Dairy farm profitability performance is similar across herd sizes in poor years but larger herds realized significantly more profitability in good years. Findings were similar with respect to liquidity. Large herds consistently carried relatively more debt. Large herds’ financial performance was more uniform than across smaller herds. Larger herds had more financial risk as measured by credit risk scoring but recovered quickly to industry averages in profitable years. Originality/value The variation of dairy farm financial performance in an era of volatile milk and feed price is assessed. The results have important implications for farm financial management and benchmarking farm financial performance. In addition to helping to evaluate the efficacy of various price and income risk management tools, these results have important implications for understanding the benefits of the new federal Margin Protection Program for Dairy that is available to all US dairy farmers.
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Wulandari, Tri, and Hidayat Darwis. "ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, DAN RENTABILITAS DALAM LAPORAN KEUANGAN PERUSAHAAN." JURNAL AKUNTANSI 8, no. 1 (March 5, 2020): 34–50. http://dx.doi.org/10.37932/ja.v8i1.65.
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The purpose of this study is to analyze the company's financial performance with a case study at PT. Marina Berto Tbk. The period 2012 to 2015. The research method used is a descriptive causality method, which describes the company's financial performance in terms of liquidity ratios, solvency ratios and profitability ratios compared to the average ratios of similar industry companies. The results showed that in general the financial performance of PT. Marina berto Tbk is below the industry average, which means it's not good. Although when viewed from the current ratio, quick ratio, total assets to debt ratio is still relatively safe to finance debt and operations, but due to a decline in profits in 2014 and 2015 because the company's cash ratio is below standard. And in terms of corporate profitability ratios that year experienced difficulties in generating profits because the company's concentration on increasing the quantity of production and development in manufacturing, then the financial performance was getting worse.
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Husain, T., Melani Quintania, and Nedi Hendri. "Uji Model Kualitas Audit: Studi Empiris Perusahaan yang Melakukan IPO di Bursa Efek Indonesia." Akuisisi: Jurnal Akuntansi 16, no. 2 (November 30, 2020): 44–52. http://dx.doi.org/10.24127/akuisisi.v16i2.476.
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Various financial statement scandals lead to a low public perception of audit quality. The quality of the audit itself can be studied from various perspectives. This research uses the paradigm of thinking to test audit quality modeling in predicting financial ratios consisting of liquidity ratios, activity ratios, solvency ratios, profitability ratios, and market prospect ratios. The type of research is causality with a quantitative approach. The subject of this research uses a public company that does Initial Public Offerings (IPO) in 2019. Data analysis methods use logistic regression analysis. This study's findings show that it meets the model's specifications, with nagelkerke r square score of 0.151, which means it has a weak influence in explaining the model. Besides that, does not yield influence simultaneously with omnibus tests of model coefficients and only one proof of the hypothesis of the Financial Ratio's viz price-to-book value proxy test that has a partially significant effect with the wald testing.
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Priari, Eva Putri, and Ani Wulandari. "Ratio Analysis to Measuring Financial Performance of PT. Indosat Tbk. Listed in IDX (Period 2015-2018)." IJIEEB : International Journal of Integrated Education, Engineering and Business 2, no. 2 (September 14, 2019): 105–14. http://dx.doi.org/10.29138/ijieeb.v2i2.958.
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A company's health assessment can be done by analyzing the financial statements to Determine the performance of its finances. One of the analytical tools that can be used is the analysis of financial ratios. This research aims to analyze the financial performance of PT. Indosat Tbk. Is reviewed restaurants from the financial ratio analysis. The methods used are the data analysis using descriptive qualitative measurements liquidity ratio, solvency, profitability, and activity. The results Showed that the financial performance of PT. Indosat Tbk. Based on the overall liquidity ratio of the company in a good condition (liquid). The overall solvency ratio of the company is said to be solvable or in good condition to guarantee its debts. The company's profitability ratio is at a less than good position (inefficient). While at the ratio of its activity the company is said to be less efficient.
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Krisjayanti, Siska, Siti Tiffanny Guci, and Erick Erick. "Pengaruh Rasio Kas, Working Capital TurnOver, Solvabilitas, Tingkat Suku Bunga terhadap Profitabilitas." Jesya (Jurnal Ekonomi & Ekonomi Syariah) 2, no. 2 (May 19, 2019): 182–98. http://dx.doi.org/10.36778/jesya.v2i2.86.
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The purpose of this study was to test and diagnose the effect of cash ratios, working capital turnover, solvency, interest rates on profitability (Emprising studies on various industries listed on the Indonesia Stock Exchange. The theory used in this study was the theories of Cash Ratio, Working Capital Turnover, Solvency, Interest Rate.The research method used is descriptive quantitative, this research is causal / clausal.In this study, data collection was carried out through documentation studies.The study used types and secondary data sources.The results of this study were the Cash Ratio, Working Capital Turnover, Solvency, Interest Rate, simultaneously have a not positive and significant effect on the firm value of empirical studies on Various Industries listed on the Stock Exchange for the period 2013-2016. The conclusions in this study are Cash Ratio, Working Capital Turnover, Solvency and Interest Rates are partially taxed not positive and significant spirit towards the value of empirical studies on Various Industries listed on the IDX for the period 2013-2016
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Pebriani, Reny Aziatul, and Shinta Dwina Ramdhani S. "Analisis Rasio Profitabilitas, Likuiditas, dan Solvabilitas dalam Mengukur Kinerja Keuangan pada Koperasi Karyawan BUMN di Palembang Periode 2016-2018 (Studi Kasus Kopkar PUSRI & Kopkar Semen Baturaja)." Jurnal Ilmiah Ekonomi Global Masa Kini 11, no. 2 (December 14, 2020): 120. http://dx.doi.org/10.36982/jiegmk.v11i2.1194.
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<p><em>This study aims to analyze the financial performance of PT PUSRI Palembang Employees' Cooperative and the Semen Baturaja Palembang Employees' Cooperative (KOPKAR) using profitability, liquidity, and solvency ratios compared to standard ratios based on State Ministerial Regulations for Cooperatives and Small and Medium Enterprises Republic of Indonesia No.18/Dep.I/XI/2018. This research collected quantitative secondary data obtained from documentation, interviews, and literature studies. The results showed that the profitability level of the Employees' Cooperative of PUSRI and Semen Baturaja in 2016-2018 in terms of net profit margin was poor. In terms of return on assets, the performance of the two cooperatives was poor. In terms of return on equity, the Employees's Cooperative of PUSRI was fair, whereas Employees' Cooperative of Semen Baturaja was poor. The liquidity level of the Employees' Cooperative was fair, and the Employees' Cooperative of Semen Baturaja was good. On the other hand, the level of solvency in 2016-2018, the debt to assets ratio evidenced that both of the employees' cooperative performance was both fair.</em></p>
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Dwiningwarni, Sayekti Suindyah, and Ririn Dwi Jayanti. "ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN KOPERASI SERBA USAHA." J-MACC : Journal of Management and Accounting 2, no. 2 (October 30, 2019): 125–42. http://dx.doi.org/10.52166/j-macc.v2i2.1659.
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The motivation of this research is the research of Dwiningwarni et.al (2019) and Shobihin et.al (2019). The research objective is to analyze the Cooperative's financial performance by using Financial Ratio and analysis financial statements. The analytical method used is the comparative method of Financial Ratios , Trend analysis and Common Size. The sampling technique uses systematic sampling. The results showed that 1) From the calculation of the ratio analysis used, the third ratio analysis, namely Liquidity, Profitability, Solvency and Activity showed an unfavorable condition. 2) From the Trend analysis shows that the trend tends to fluctuate up or down. 3) From the Common Size analysis, it shows that the items of assets, liabilities and capital provide figures that are less comparable or can be said to be unhealthy, because the amount of liabilities is greater than assets and capital. This means it can be concluded that the Cooperative's financial condition is not healthy, so there needs to be improved management or management. Improved management not only from the financial side but also from the HR side. One of the causes of unhealthy cooperative financial performance is liquidity ratios, solvency, profitability and activities that show poor and not good results.
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ALAMSYAH, SUSTARI, and HAMDANI HAMDANI. "HOWTO DETECT GOING CONCERN AUDIT OPINION BY USING FINANCIAL REPORT?" JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG 6, no. 2 (October 8, 2018): 146. http://dx.doi.org/10.32493/jiaup.v6i2.1745.
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This research aims to examine and analyze the influence of internalfactors such as profitability, liquidity, solvency, and cash flow on going concern audit opinion, because companies that accept going concern audit opinion may result in declining stock prices, the fall of the company’s image, distrust of creditors, investors. Suppliers, etc.This research uses quantitative descriptive approach with causality relationship between each variable. The data used in this research is secondary data in the form of financial report of manufacturing companies with sampling technique using purposive sampling and data analysis technique used is logistic regression.The result of this research showed that the independent variables simultaneously affect the dependent variables.Partially,solvency, liquidity, and cash flow have an effect on going concern audit opinion, while the profitability has no effect on going concern audit opinion. The research findings show that the financial ratios can be used to detect the giving of going concern audit opinion
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Mahajan, Siddharth, and Mainak Sarkar. "How Does Financial Performance of MNCs in the Automobile Sector Compare with Indian Companies? An Analysis Using Financial Ratios." Paradigm 11, no. 2 (July 2007): 38–45. http://dx.doi.org/10.1177/0971890720070207.
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We compare the financial performance of three Indian companies, Tata Motors, Maruti, and Mahindra & Mahindra with two MNCs, Honda and Hyundai. While it would be desirable to include other MNCs in the study, data on only these two MNCs are available in the PROWESS database as these are the only ones listed on the stock exchange. In order to compare the financial performance, we use ten ratios. There are four profitability ratios, four liquidity ratios and two solvency ratios. The profitability ratios used are profit margin, asset turnover, return on assets, and return on equity. The liquidity ratios used are current ratio, quick ratio, debtor turnover and inventory turnover. The solvency ratios used are debt to equity ratio and interest coverage ratio. For each ratio we find the average performance for the three Indian companies and the average performance for the two MNCs. The averages are compared. We also find the coefficient of variation for Indian companies and for MNCs for each of the ten ratios. A high average performance on a particular ratio combined with a lower coefficient of variation would definitely indicate a better performance by a particular group. Based on this criterion, MNCs have a better performance than Indian companies on return on assets and interest coverage ratio. On the other hand, Indian companies have a better performance than MNCs on return on equity. For each of the ten ratios, we also look at data from 2002 to 2006 for each of the five companies. Using regression, we see if the trend in each ratio for each company is statistically significant. This would indicate whether a company is on an improvement path, based on a particular ratio.
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Hidayati, Nur, and Zulkifli Zulkifli. "Analisis Rasio Untuk Mengukur Kinerja Laporan Keuangan PT. Gudang Garam Tbk Yang Go Publik Di Bursa Efek Indonesia Periode 2011-2015." Kajian Bisnis STIE Widya Wiwaha 24, no. 2 (March 12, 2017): 116–30. http://dx.doi.org/10.32477/jkb.v24i2.221.
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This study aims to measure the performance of the financial statements of companies that go public the Indonesian Stock Exchange (BEI). The analysis tool liquidity ratio, solvency, and profitability ratios are used to measure the performance of the company’s financial statements. The results showed that the performance of the financial statements. Gudang Garam Tbk during the five year period from 2011 to 2015 fluctuated or unstable.
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Uddin, Nazim, and Musa Miah. "Effects of Green Technology on Firm’s Profitability and Solvency: Exhibit from the Textiles Industry of Bangladesh." Asian Business Review 10, no. 2 (June 10, 2020): XX. http://dx.doi.org/10.18034/abr.v10i2.472.
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In recent years there has been increasing advocacy regarding the perception that turning green is good for the corporation and thus for the whole economy. Green technology is nowadays a popular term in any industry but the stakeholders always ask a question of whether the company benefits from using green technology or is there any financial gain? This question remains unanswered in our country, and because of that new entities are not willing to adopt green technology especially in the textile sector. This paper shows that the companies using green technology having financial benefits than the companies not using green technology. In this paper, we used financial performance measurement techniques to find out companies' financial health. This study has taken data of 43 listed companies of Dhaka Stock Exchange. Then it divides the data into two groups, a group accustomed to green technology and a group not accustomed to green technology. Firstly, we used profitability ratios (ROS, ROA, ROE) to find out two groups of companies' position. Profitability ratios vary significantly from one group to another. Secondly, we used solvency ratios (Debt asset ratio and debt-equity ratio) and find result almost similar but the result changes with the passages of time through the payment of installment. So from the study, it can be said that profitability is positively related to the adoption of green technology. Thus, by studying this paper company will be keen to adopt green technology in their organization. This paper will also help existing companies to improve the existing technology.
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Razzak Alshehadeh, Abdul, and Abdallah Atieh. "External auditor’s analytical procedures and their impact on discovering material misstatements." Ekonomski pregled 71, no. 3 (2020): 271–300. http://dx.doi.org/10.32910/ep.71.3.4.
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This study aims to identify the impact of the external auditor’s analytical procedures on the financial statements and reports for the detection of material misstatements of the Jordanian commercial banks. The impact of independent variables (profitability, liquidity, capital solvency and the employment of funds ratios) on the dependent variable (the detection of material misstatements) was measured. The dependent variable is represented by the earnings management, which is measured by the discretionary accruals. The quantitative standard method was used to analyse the financial statements and analytical procedures; moreover, the Jones Model was used to measure earnings management. Additionally, the multivariate linear regression model was used to test the hypothesis of the study, and to indicate the relationships between the variables. The study population consisted of five Jordanian commercial banks. The data was collected from 2011 to 2017. This study concluded that there is no statistically significant impact of the analytical procedures relating to the ratios of liquidity, profitability, solvency, and employment of funds that the external auditor could undertake to discover material misstatement of the financial statements of Jordanian commercial banks. Finally, the study recommended that auditors should be highly competent and deeply knowledgeable in using the analytical procedures to judge the fairness of financial data and be free of material misstatements.
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Nizam, Nurul Zarirah, and Yasuo Hoshino. "Corporate Characteristics of Retail Industry among 11 Asian and American Countries." Journal of Management Research 8, no. 1 (January 27, 2016): 224. http://dx.doi.org/10.5296/jmr.v8i1.8874.
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<p>We use financial ratios of eleven countries such as Malaysia, Japan, USA, Canada, Brazil, Thailand, Indonesia, China, India, Australia, and Cayman Islands in retail industry over the period of 2008 to 2012 to examine corporate characteristics. Hypothesis one is that there are statistically significant differences of financial ratios in retail industry of 11 Asian and American countries. This statement is supported by results of Kruskal Wallis Test. By ANOVA, ROE between Brazil and Thailand, and solvency ratio among Japan, Canada, Thailand and Australia are statistically significantly different from each other.Hypothesis two: Profitability ratios of Japanese Companies are the lowest among 11 countries. This hypothesis is supported partially by ROA except India, both ROE and ROCE except India and Brazil among eleven countries. Not supported by profit margin. Hypothesis 3: Relationship between sales growth ratio and profitability ratios is positive. The positive relationship can be seen in correlations analysis with statistically significant value of sales growth ratio with ROE, ROCE and ROA except profit margin.</p>
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Mujari, Mujari. "Analisis Laporan Keuangan untuk Memgukur Kinerja Keuangan Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia." Journal of Management and Bussines (JOMB) 1, no. 2 (December 31, 2019): 287–96. http://dx.doi.org/10.31539/jomb.v1i2.888.
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This study aims to assess the financial performance of PT Telekomunikasi Indonesia Tbk by analyzing financial statements using financial ratios. The research data was obtained from the Indonesia Stock Exchange (IDX). The results showed the performance of PT Telekomunikasi Indonesia Tbk based on liquidity ratios from 2015 to 2018 was not good, where the company's Current Ratio (CR) in 2015 to 2018 was less than 100%. The solvency ratio of PT Telekomunikasi Indonesia Tbk in 2015 to 2018 is good, where the company's Debt to Assets Ratio (DAR) in 2015 to 2018 is no more than 100%. The profitability ratio of PT Telekomunikasi Indonesia Tbk in 2015 to 2018 is good, where the results of the calculation of profitability ratios are greater than the one-year time deposit interest rate. The ratio of activities of PT Telekomunikasi Indonesia Tbk in 2015 to 2018 is not good, where the Total Assets Turn Over (TATO) is less than 1, which means the company is less productive.
Keywords: Financial Statement, Financial Performance, Financial Ratios