Pengaruh Sales Growth, Debt To Equity Ratio, Total Assets Turnover Terhadap Return On Assets Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia 2018-2020

Ramli, Dian; Yusnaini, Yusnaini

doi:10.33395/owner.v6i1.647

Cited by 5 publications

(9 citation statements)

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“…Similarly, Ningrum and Nurmasari (2021) observed a significant and positive influence of the total asset turnover ratio on ROA. Ramli and Yusnaini (2022) demonstrated that total asset turnover significantly and positively impacts ROA based on their study of 49 real estate firms listed on the Indonesia Stock Exchange. Munawar (2019) also found a positive and significant relationship between total asset turnover and firm profitability.…”

Section: Relationship Between Total Assets Turnover and Financial Per...mentioning

confidence: 99%

Moderating effect of board independence on the determinants of financial performance in listed non-financial companies of Colombo Stock Exchange

Kumari

2023

Sri Lankan J. Banking & Finance

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The overarching objective of every business organization is to maximize stakeholder wealth, but various financial constraints can hinder this goal. This study mainly focuses on examining the moderating effect of board independence on the determinants of the financial performance of listed non-financial companies in the Colombo Stock Exchange. There is a lack of research on the factors that determine financial performance at both the national and international levels. Further, there is a dearth of studies related to the moderating effect of board independence on the determinants of financial performance. The present study applied the quantitative approach. This study investigates the relationship between the Quick ratio, Total Assets turnover ratio, Leverage, and Growth in sales as independent variables and their impact on Financial Performance as the dependent variable. Additionally, the study incorporates board independence as the moderating variable. Financial performance is measured using Return on Assets (ROA). The study's population comprises listed non-financial companies on the Colombo Stock Exchange and data was collected from the top 100 companies with the highest market capitalization during the latest period spanning 2020 to 2022, descriptive statistics, correlation analysis, and regression analysis were used to analyze the data. This study has observed that total asset turnover and growth in sales have a positive and significant relationship with ROA. However, leverage has an insignificant relationship with ROA. The relationship between quick ratio and ROA is moderated by board independence. Further, the relationship between growth in sales and ROA is moderated by board independence on the other hand, the relationship between total asset turnover, leverage, and ROA is not moderated by board independence. The insights gained from this research will contribute to a better understanding of the determinants of financial performance in the context of listed companies on the Colombo Stock Exchange.

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Section: Relationship Between Total Assets Turnover and Financial Per...mentioning

confidence: 99%

Moderating effect of board independence on the determinants of financial performance in listed non-financial companies of Colombo Stock Exchange

Kumari

2023

Sri Lankan J. Banking & Finance

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“…Profitability is critical for the business because it is one of the criteria used to determine the health of the enterprise (Sitorus, Hernandy, Triskietanto, & Angela, 2022). Profitability of a business is a comparison of profit to the assets or capital that generates profit; in other words, profitability is the capacity of a business to generate profits over a specified period (Ramli & Yusnaini, 2022). Profitability can be quantified using return on assets, defined as asset turnover divided by net income earned.…”

Section: Profitabilitymentioning

confidence: 99%

“…Profitability is a term that refers to the ability of a business to make money (Sary, Denita, Aprilda, & Cynthia, 2021).Profitability may be projected using return on assets (ROA). It demonstrates how the company's performance is measured by using the total assets it owns to generate profits (Ramli & Yusnaini, 2022). The performance of consumer products sector firms listed on the Indonesia Stock Exchange varies considerably, with regular variations in the company's profitability (Dewi & Rahyuda, 2020).…”

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confidence: 99%

The Influence of Company Size, Working Capital, and Capital Structure on Profitability of Consumer Goods Companies Listed on the Indonesia Stock Exchange

Lubis

Milanie

Suwarno

2022

siasat

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This research was conducted to determine how the effect of firm size, working capital turnover, and debt to equity ratio on return on assets in consumer goods manufacturing companies listed on the Indonesia Stock Exchange. Data taken from www.idx.co.id. The data used was from 2012 to 2020. The research was conducted in 2022. The population in this research was 56 companies with 33 companies used as samples. This research used quantitative data that is processed with the Eviews 9 application with the panel regression method. The test results concluded that the variable company size and debt to equity ratio partially had a significant effect on return on assets, while working capital turnover partially did not have a significant effect on return on assets. Simultaneously, firm size, working capital turnover, and debt to equity ratio also had a significant effect on the return on assets of manufacturing companies in the consumer goods sector. The contribution given by the variables of firm size, working capital turnover, and debt to equity ratio to return on assets was 87.07%, while the level of closeness of the variables of firm size, working capital turnover, and debt to equity ratio to return on assets was very close or very strong.

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“…Dikarenakan adanya peningkatan seperti bahan baku, gaji, dan lainnya yang menyebabkan meningkatnya keuntungan yang diharapkan tak mampu untuk memenuhi tarif yang diberikan perusahaan. Sesuai dengan penelitian (Ramli and Yusnaini 2022) variabel Sales Growth (SG) berdampak positif namun tidak signifikan atas (ROA). Adanya sedikit dampak ini memperlihatkan Sales Growth (SG) bukan merupakan faktor kunci dalam pencapaian laba suatu perusahaan.…”

Section: Pembahasanunclassified

Analisis Profitabilitas Pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia

Hafiza

Suwaidi

2022

Bri

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Upaya perusahaan sub sector makanan dan minuman dalam memaksimalkan profit di tengah wabah covid-19 periode 2017-2020. Pada Bursa Efek Indonesia tercatat bahwasannya perusahaan pada periode 2017-2020 mengalami penurunan dikarenakan adanya wabah covid-19 yang dimana masyarakat lebih memilih untuk memasak makanan dirumah demi menjaga kehigienisan makanan. Oleh sebab itu, peneliti bertujuan melakukan riset ini guna untuk mengkaji bagaimana pengaruh likuiditas, pertumbuhan penjualan, ukuran perusahaan, dan struktur aktiva terhadap profitabilitas dengan variabel moderasi yaitu struktur modal pada perusahaan sub sektor makanan dan minuman di BEI periode 2017-2020. Purposive sampling merupakan teknik yang peneliti gunakan sebagai penentuan sampel. Jumlah sampel yang diteliti sebanyak 23 perusahaan pada perusahaan sub sektor makanan dan minuman ini, yang dimana telah terlist-ing di BEI periode 2017-2020. Moderation Regression Analiysis (MRA) merupakan metode yang peneliti pilih untuk dijadikan alat analisis dalam penelitian. Uji simultan (uji F) dan uji parsial (uji T) diperlukan dengan tujuan pengujian hipotesis. Hipotesis yang peneliti uji membuktikan bahwasannya Current Ratio dan Ukuran Perusahaan mampu mempengaruhi profitabilitas. Namun, Pertumbuhan penjualan, dan Struktur Aktiva tidak mampu mempengaruhi terhadap profitabilitas. Selain itu, Likuiditas terhadap Profitabilitas mampu dimoderasi dengan Struktur Modal. Sedangkan Pertumbuhan Penjualan, Ukuran Perusahaan, dan Struktur Aktiva terhadap Profitabilitas tidak mampu dimoderasi dengan Struktur Modal. PENDAHULUANUpaya dalam memaksimalkan laba yang didapatkan dengan usaha agar mengoptimalkan kesentosaan perusahaan tersebut. Besar laba yang dapat dicapai perusahaan mempengaruhi besar profitabilitas yang dimiliki perusahaan. Peneliti dalam mengukur profitabilitas memakai rumus 𝑅𝑒𝑡𝑢𝑟𝑛 𝑂𝑛 𝐴𝑠𝑠𝑒𝑡𝑠 (ROA). Yang dimana 𝑅𝑒𝑡𝑢𝑟𝑛 𝑂𝑛 𝐴𝑠𝑠𝑒𝑡𝑠 (ROA) dengan kata lain tingkat pengembalian asset yaitu alat penunjuk untuk ukur tingkat naik ataupun turunnya perusahaan dalam mengelola asset yang perusahaan miliki agar memperoleh laba (Thionita, BBA, 2020).Diketahui bahwasannya adanya wabah covid-19 muncul di tahun 2020 yang mengguncangkan dunia yang berimbas perekonomian negara-negara menurun Tersedia Online di http://www.jurnal.unublitar.ac.id/index. php/briliant

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Pengaruh Sales Growth, Debt To Equity Ratio, Total Assets Turnover Terhadap Return On Assets Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia 2018-2020

Cited by 5 publications

References 1 publication

Moderating effect of board independence on the determinants of financial performance in listed non-financial companies of Colombo Stock Exchange

Moderating effect of board independence on the determinants of financial performance in listed non-financial companies of Colombo Stock Exchange

The Influence of Company Size, Working Capital, and Capital Structure on Profitability of Consumer Goods Companies Listed on the Indonesia Stock Exchange

Analisis Profitabilitas Pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia

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