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Dampak Pemberian Deviden dari PT. Alamtri Resources Terhadap Trend Return Saham Nani Rusnaeni; Arif Surahman
Jurnal Sekretari Universitas Pamulang Vol. 12 No. 2 (2025): JURNAL SEKRETARI
Publisher : Universitas Pamulang

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Abstract

ABSTRAK Penelitian ini mengkaji apakah pembagian dividen oleh PT Alamtri Resources memengaruhi tren harga saham, berdasarkan teori sinyal yang menyatakan bahwa dividen dapat meningkatkan kepercayaan investor dan nilai saham. Dengan menggunakan pendekatan event study dan regresi time series selama 82 hari setelah cum date, data dianalisis setelah ditransformasi dengan teknik winsorizing untuk memenuhi asumsi normalitas. Hasil penelitian menunjukkan tidak adanya hubungan signifikan antara waktu dan return saham, sehingga harga cenderung berfluktuasi daripada menunjukkan tren naik yang konsisten. Temuan ini bertentangan dengan ekspektasi teori dan mengindikasikan bahwa pengumuman dividen saja belum tentu menentukan pergerakan harga saham. Kata Kunci:. Dividen, Harga Saham, Event Study, Regresi, Teori Sinyal
PENGARUH CURRENT RATIO (CR), TOTAL ASSET TURN OVER (TATO) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSET (ROA) PADA PT INDOCEMENT TUNGGAL PRAKARSA TBK PERIODE 2014 – 2023 Wulan Puji Triana; Arif Surahman
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 1 (2025): Februari - Maret 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh current ratio,total asset turn over dan debt to equity ratio terhadap return on asset pada PT Indocement Tunggal Prakarsa Tbk periode 2014-2023. Analisis yang digunakan yaitu analisis kuantitatif dan asosatif, uji deskriptif, uji regresi berganda, uji asumsi klasik, uji hipotesis, uji determinasi. Berdasarkan uji parsial current ratio terdapat pengaruh terhadap return on asset dengan nilai regresi sebesar 7,330 dan signifikansi 0,000, total asset turn over tidak memiliki pengaruh dan tidak signifikan terhadap return on asset dengan nilai regresi sebesar 0,848 dan signifikansi 0,429, dan debt to equity ratio terdapat pengaruh terhadap return on asset dengan nilai regresi sebesar 4,841 dan signifikansi 0,003. Berdasarkan uji simultan current ratio, total asset turn over  dan debt to equity ratio terdapat berpengaruh terhadap return on asset dengan nilai regresi sebesar 59,114 dan signifikansi 0,000.
Pengaruh Total Asset Turnover Dan Current Ratio Terhadap Return On Equity Pada PT Vale Indonesia, Tbk Periode 2015-2024 Rohmat Turyono; Arif Surahman
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 3 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i3.9123

Abstract

Abstract. This study aims to determine the influence of total asset turnover and current ratio on return on equity at PT Vale Indonesia Tbk. , during the period 2015–2024, both individually and jointly. The ROE variable is one of the most important profitability indicators in the analysis of a company's financial performance. ROE measures a company's ability to generate net profit based on the total equity owned by shareholders. This study uses a quantitative associative research method with hypothesis testing. The study's population comprises the company's financial statements, with a sample of its balance sheet and income statement from 2015 to 2024. Secondary data in the form of the company's annual financial statements, obtained from its official website, were used for the analysis. Data analysis techniques include classical assumption tests, multiple linear regression tests, coefficient of determination tests, t-tests and F-tests. The results of the study indicate that total asset turnover has no partial effect on return on equity, with a calculated t-value of 1.448 (less than the t-table value of 2.36462) and a significance value of 0.198 (greater than 0.05). Therefore, H0 is rejected and Ha is accepted. The current ratio does not affect return on equity, with a calculated t-value of 1.710 (less than the t-table value of 2.36462) and a significance value of 0.138 (greater than 0.05). Concurrently, total asset turnover and current ratio do not have a significant effect on return on equity. The calculated F-value is smaller than the F-value (3.927 < 4.46) and the significance value is greater than the alpha value (α = 0.05), namely 0.081 > 0.05. Therefore, it can be concluded that H0 is rejected and Ha is accepted