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All Journal Transformatif: Ekonomi, Bisnis dan Kewirausahaan Jurnal Penelitian Akuntansi
Partogian Sormin
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Economics, Econometrics & Finance

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Determining The Influence Of Current Ratio, Return On Assets, Total Assets Turnover Ratio And Debt To Equity Ratio On Stock Return (A Study Of The Manufacturing Company Listed In Indonesia Stock Exchange Period 2010-2014) Chrislie Angelia Lie; Partogian Sormin
JURNAL TRANSFORMATIF UNKRISWINA SUMBA Vol 6 No 1 (2016): Vol VI No 1 Nov 2016
Publisher : Universitas Kristen Wira Wacana Sumba

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The objective of this research is to analyze the influence of Current Ratio (CR), Return on Assets (ROA), Total Assets Turnover (TATO), and Debt to Equity Ratio (DER) towards the Stock Return (SR) for the companies listed in Indonesian Stock Exchange over period 2010-2014. Sample of this research is 51 (fifty one) manufacturing companies that listed in Indonesia Stock Exchange for the period 2010-2014 totaling the sample of 255 (two hundred fifty five) sample in this research. The analysis technique is using the multiple linear regression and hypotheses testing using t-test to examine partial regression and F-test to examine the simultaneous regression using program Stata 13.0 with significance level of 95%. The research results that Return on Assets (ROA) turns out to be significant and positively affecting the Stock Return (SR). The Current Ratio is not significant and negatively affects the Stock Return (SR). Total Assets Turnover (TATO) and Debt to Equity Ratio (DER) is not significant and positively affect the Stock Return (SR). In this case, Return on Assets would be the best consideration for investor who wants to invest their money.Keywords: Stock Return, Current Ratio, Total Assets Turnover Ratio, Debt to Equity Ratio.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (Studi Empiris Perusahaan Publik Industri Barang Komsumsi yang Terdaftar di BEI) [THE EFFECT OF GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE (Empirical Study of Public Companies in the Consumer Goods Industry Listed on the IDX)] Partogian Sormin
Jurnal Penelitian Akuntansi (JPA) Vol 1, No 2 (2020): Oktober
Publisher : Universitas Pelita Harapan

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AbstrakTujuan penelitian ini adalah untuk menganalisa pengaruh dewan komisaris independen, dewan direksi, komite audit, dan kepemilikan institusional terhadap kinerja keuangan perusahaan. Kinerja keuangan perusahaan diukur dengan menggunakan return on assets (ROA). Penelitian ini menggunakan data sekunder dengan populasi yang digunakan adalah perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Metode sampel yang digunakan dalam penelitian ini adalah purposive sampling method. Hasil uji f menunjukkan bahwa variabel dewan komisaris independen, dewan direksi, komite audit, dan kepemilikan institusional berpengaruh secara simultan terhadap kinerja keuangan perusahaan. Sementara, hasil uji simultan (uji t) menunjukkan hanya variabel dewan direksi yang berpengaruh terhadap kinerja keuangan perusahaan. Sedangkan, variabel dewan komisaris independen, komite audit, dan kepemilikan institusional tidak berpengaruh terhadap kinerja keuangan perusahaan. Kata Kunci: good corporate governance, kinerja keuangan, return on assets AbstractThis study aims to examine the effect of independent commissioner, board of directors, audit committee, and institutional ownership on financial performance. The company’s financial performance is measured using return on assets (ROA). The study was based on 30 consumer goods companies listed in Indonesia Stock Exchange from 2012-2016. By using purposive sampling technique, the sampel is obtained by 25 companies. Data used in this research were obtained from annual financial report and IDX Statistic through the website of IDX. The F test result shows that independent commisoner, board of directors, audit committee and institutional ownership have significant effect on financial performance. The t-test results show that partially board of directors have positive significant effect on financial performance. Independent commissioner, audit committee, and institutional ownership have no significant effect on financial performance. Keywords: good corporate governance, financial performance, return on assets
Co-Authors Chrislie Angelia Lie