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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 Teng Sauh Hwee; William William; Stephani Stephani; Vera Vera; Devi Supantri; Wynne Wynne; Dandung Prasetya
Jurnal PLANS : Penelitian Ilmu Manajemen dan Bisnis Vol 14, No 1 (2019): JURNAL PLANS
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/plans.v14i1.13322

Abstract

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
Factors Affecting Liquidity in Indonesian Sub Sector Metal Industries Hantono Hantono; Teng Sauh Hwee
Sebelas Maret Business Review Vol 3, No 1 (2018): June 2018
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v3i1.13336

Abstract

The purpose of this research is to verify and analyze the factors that affect the liquidity in sub-sector metal industries listed on Indonesia Stock Exchange (IDX).  We purposively use 10 firms out of 16 firms because of these 16 firms does not meet our criteria. This paper comprehensively investigates step-by-step of statistical analysis from classical assumption testing such as normality, heteroscedasticity, autocorrelation, and multicollinearity and then continued by testing model and variables using t-test and F-test. our testing result shows that we do not have problem of classical assumptions. We also find that net working capital turnover, account receivable turnover and inventory turnover significantly affect firm liquidity.
Pengaruh Laba per Saham, Rasio Hutang dan Pengembalian atas Aset (ROA) terhadap Harga Saham: Studi Kasus pada Perusahaan Pertambangan Jocelyn Govia; Venita Ozty Susan Dayani; Mohd. Nawi Purba; Enggolit Ramayanti; Michael Tanoto; Sauh Hwee Teng; Cynthia Cynthia
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (586.214 KB) | DOI: 10.33395/owner.v3i2.119

Abstract

The purpose of this research is to examine the influence of earning per share, debt to equity ratio, and return on assets (ROA) to stock price. This research was conducted on mining companies listed in Indonesia Stock Exchange period 2012-2017. The analysis method used is multiple linear regression analysis, F test and T test. The analysis result of this research shows that stock price is influenced simultaneously by earning per share, debt to equity ratio, and return on assets (ROA). Meanwhile, the partial analysis shows that earning per share influences significantly on stock price, debt to equity ratio influences but insignificantly on stock price, and return on assets (ROA) doesn’t influence but is significant on the stock price.
Pengaruh NPM, ROA, DER dan Size terhadap Kinerja Keuangan pada Sektor Real Estate dan Property yang terdaftar di BEI Periode 2018-2020 Sauh Hwee Teng; Paramita Rosadi Sitohang; Putri Citra Feronika; Ria Oktavia Damanik
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.761

Abstract

Good profit growth is an achievement expected by all companies. However, profit growth always fluctuates from time to time. This study aims to determine the effect of Net Profit Margin, Return On Assets, Debt To Equity Ratio and Size on Financial Performance in Real Estate and Property Companies. The samples used in this observation are from www.idx.co.id, which lists 16 companies from 52 sub real estate and properties companies registered in the BEI 2018-2020, 48 issuers over the last 3 years. The advanced sampling and its SPSS statistic software application v.20.0, using linear regression measures that indicate that coefficient determinations have a significant impact on net profit margin, return on assets, debt to equity ratio, the corporate size of  Fcount 2.674 > Ftable 2.58. Based on the R Square value contained in this study, it shows that 18.2% of the variables Net Profit Margin, Return On Assets, Debt To Equity Ratio, Size and the remaining 81.8% are explained by other variables not examined in this study. Simultaneous testing shows, Net Profit Margins, Debt To Equity Ratios and Size have a significant effect on financial performance. The results of the partial hypothesis show that the Debt To Equity Ratio and Size have a negative and positive effect, while Net Profit Margin and Return On Assets have no significant effect on financial performance.
Pengaruh Profitabolitas, Likuiditas, Leverage, dan Ukuran Perusahaan terhadap Pengungkapan CSR di Perusahaan Subsektor Makanan dan Minuman yang terdaftar di BEI periode 2017-2019 Sauh Hwee Teng; Ananta Cahyani; Sonya Olivia Isabella; Fahira Elsyamila Aisyah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.768

Abstract

This research was conducted because it aims to find out how (1) the effect of profitability on CSR. (2) the effect of liquidity on CSR. (3) the influence of Leverage on CSR. (4) and the effect of firm size on CSR. The population that we study is the Food and Beverage Subsector Companies that are listed on the Indonesia Stock Exchange (IDX) in 2017-2019. In taking the sample using the purposive sampling method and obtaining 30 companies with the number to be observed 48. This study usesmethod. a quantitative approachbecause the data of this research is in the form of numbers and analyzed using statistics and is causal. From the results of this study are: (1)Profitability is proven to have a negative and insignificant effect on CSR. (2) Liquidity has a positive and insignificant effect on CSR. (3) Leverage is also proven to have a positive and insignificant effect on CSR. (4) and firm size proved to have a negative and insignificant effect on CSR. These results indicate that the Liquidity and Leverage variables can affect CSR and vice versa, the profitability and company size variables have no effect on CSR.
PENGARUH EARNING PER SHARE, CURRENT RATIO, STRUKTUR MODAL, RETURN ON EQUITY TERHADAP HARGA SAHAM PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA Lilie Lilie; Michael Michael; Triska Pramitha; Michelle Angela; Angelica Tiffany; Teng Sauh Hwee
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.218 KB) | DOI: 10.22441/profita.2019.v12.03.010

Abstract

The research objective is to test and analyze the effect of Earning Per Share, Current Ratio, Capital Structure, Return on Equity on stock prices on consumer goods companies listed on the Indonesia Stock Exchange. In this research using a population of 42 consumer goods companies listed on the Indonesia Stock Exchange for the 2013-2017 period with a sample of 24 consumer goods companies listed on the Indonesia Stock Exchange in the 2013-2017 period with a sample of 120 company financial report. This research was conducted by the classical assumption test with multiple linear regression research models. The results of this study are Earning Per Share and Return on Equity have an influence and significant effect on Stock Prices in consumer goods companies listed on the IDX Period 2013-2017. Current Ratio and Debt to Equity Ratio have no effect and significance on stock prices in consumer goods companies listed on the IDX for the 2013-2017 period. Earning Per Share (X1), Current Ratio (X2), Debt to Equity Ratio (X3), Return on Equity (X4) influence, and significant on Stock Prices in consumer goods companies that are listed on the IDX Period 2013-2017.
PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSETS, PRICE TO BOOK VALUE DAN PRICE EARNING RATIO TERHADAP PEMBAGIAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE TAHUN 2012-2016 Clara Nova; Winnie Tanaka; Chelsia Alexandria; Evelyn Evelyn; Nicholas Nicholas; Teng Sauh Hwee; Hottua Samosir
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.706 KB) | DOI: 10.22441/profita.2019.v12.01.011

Abstract

Pertumbuhan dan perkembangan industry manufaktur yang semakin meningkat beberapa tahun ini membuat investor memiliki ketertarikan untuk berinvestasi. Tujuan dari penelitian ini adalah untuk meneliti pengaruh Debt to Equity Ratio, Return on Assets, Price to Book Value, dan Price Earning Ratio terhadap Pembagian Dividen pada perusahaan manufaktur terdaftar di Bursa Efek Indonesia periode 2012-2016. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Dengan menggunakan teknik purposive sampling, didapat sampel penelitian sebanyak 35 perusahaan. Hasil dari penelitian ini menunjukkan secara parsial dan simultan Return on Assets berpengaruh terhadap Pembagian Dividen pada perusahaan manufaktur terdaftar di Bursa Efek Indonesia periode 2012-2016.
Ukuran Perusahaan, Profitabilitas, Leverage, dan Likuiditas terhadap Nilai Perusahaan Manufaktur Sektor Industri Konsumsi yang Terdaftar di BEI Jennifer Anggawinata; Rosita Chanaka; Suwarmansyah Suwarmansyah; Kelly Kwanty; Sauh Hweeh Teng
Journal of Management and Bussines (JOMB) Vol 4 No 1 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i1.3767

Abstract

The purpose of this study was to analyze the effect of firm size, profitability, leverage and liquidity on firm value. This research method is descriptive quantitative. The population used in this study is all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2018-2020, the sample selected by purposive sampling technique and obtained as many as 25 samples of companies. Researchers used secondary data and tested using multiple linear regression methods. The results showed, based on the results of the T test, it was found that, a) the firm size variable has a tcount value of 1.561, with a sig value of 0.123, and a tcount value < ttable which is 1.561<1.994; b) the profitability variable has a tcount value of 7.062, with a sig value of 0.000, and a tcount > ttable value which is 7.062>1.994; c) Leverage variable has a value of tcount with a value of -0.524, with a sig value of 0.602, and a value of -tcount > -ttable which is -0.524>-1.994; d) Liquidity variable has a tcount value of -2,351, with a sig value of 0.022, and a tcount> ttable value of -2,353>1,994. In conclusion, firm size has no effect on firm value, profitability has no effect on firm value, Leverage has no effect on firm value and liquidity has no effect on firm value. Keywords: Leverage, Liquidity, Firm Value, Profitability, Firm Size
Pengaruh Profitabilitas, Growing Asset, Company Size Terhadap Structure Value Equity pada Property Company dan Real Perdagangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016 Leo Mas Prayatna; Dwi Jaka Andarikha; Jennica Jennica; Anita Anita; Engela Fransisca; Sauh Hwee Teng; William William
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 2 No 2 (2019): Jesya Volume 2 Nomor 2 Periode Juni 2019
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (571.641 KB) | DOI: 10.36778/jesya.v2i2.70

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Profitabilitas, Growing Asset, Company Size terhadap Structure Value Equity pada Property Company & Real Perdagangan yang terdaftar di Bursa Efek Indonesia Periode 2014-2016. Adapun variabel (X1) Profitabilitas, (X2) Growing Asset, (X3) Company Size dan (Y) Structure Value Equity. Pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan sifat hubungan antar variabel. Populasi dalam penelitian ini adalah seluruh perusahaan Property Company dan Real Perdagangan yang terdaftar di Bursa Efek Indonesia (BEI) sebanyak 42 perusahaan. Dari populasi tersebut terdapat 18 perusahaan yang dipilih dengan menggunakan metode purposive sampling. Dalam penelitian ini teknik analisis yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil uji hipotesis secara simultan, diperoleh pengaruh signifikan terhadap Structure Value Equity, dengan hasil uji koefisien determinasi sebesar 18,9%. Sedangkan berdasarkan hasil uji hipotesis secara parsial, Profitabilitas, Growing Asset tidak berpengaruh signifikan terhadap Structure Value Equity dan Company Size berpengaruh positif dan signifikan terhadap Structure Value Equity.
EFFECT OF CR, DAR, DER, AND TATO ON THE PROFITABILITY OF LARGE TRADING COMPANIES Sauh Hwee Teng; Peranika Hoddiana Sitanggang; Seri M Silitonga; Pengabdian Telaumbanua
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 2 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (667.279 KB) | DOI: 10.22216/jit.v%vi%i.923

Abstract

This study aims to test whether the Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Total Asset Turn Over (TATO) have an influence on the profitability of large trading companies on the IDX. The population in this study was 40 companies, with sample selection using purposive sampling technique so that 21 companies were studied in the 2017-2019 period, so the total data were 63 observations. However, because the data were not normally distributed, 19 data outliers were carried out, so that the total sample was 44 observational data. The approach used in this study is a quantitative and descriptive approach, with multiple linear regression methods. Based on the results of the study showed that partially Current Ratio (CR) has a positive effect on profitability, while Debt To Asset Ratio (DAR), Debt To Equity Ratio (DER), and Total Asset Turn Over (TATO) have a negative effect on profitability. The results of the simultaneous study of Current Ratio (CR), Debt To Asset Ratio (DAR), Debt To Equity Ratio (DER), and Total Asset Turn Over (TATO) have a positive effect on profitability