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Koes Indrakoesoema
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Pengaruh Dividend Payout Ratio Dan Earning Per Share Terhadap Harga Saham PT Indo Tambangraya Megah Tbk Periode 2014-2024 Nabill Muranda; Koes Indrakoesoema
Jurnal Intelek Insan Cendikia Vol. 3 No. 2 (2026): Februari 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

The purpose of this study is to determine the effect of Dividend Payout Ratio and Earning Per Share on stock prices at PT Indo Tambangraya Megah Tbk during the period 2014–2024. The research method used is associative quantitative research. The population of this study consists of the financial statements of PT Indo Tambangraya Megah Tbk. The sample includes income statements, stock prices, and the number of outstanding shares for the period 2014–2024.Data analysis techniques employed in this study include classical assumption tests, multiple linear regression analysis, coefficient of determination analysis, and hypothesis testing. The results show that partially, Dividend Payout Ratio does not have a significant effect on stock prices, as indicated by a t-value of −1.542 < t-table of 2.262 and a significance value of 0.162 > 0.05. Partially, Earning Per Share has a significant effect on stock prices, with a t-value of 6.463 > t-table of 2.262 and a significance value of 0.000 < 0.05. Simultaneously, Dividend Payout Ratio and Earning Per Share have a significant effect on stock prices, as evidenced by an F-value of 26.480 > F-table of 4.46 and a significance value of 0.000 < 0.05.Based on the R-square value of 0.836 or 83.6%, it indicates that Dividend Payout Ratio and Earning Per Share contribute 83.6% to stock price variations, while the remaining 16.4% is influenced by other variables not examined in this study  
Analisis Capital Adequacy Ratio (CAR) Dan Non Performing Financing (NPF) Terhadap Profitabilitas Return On Assets (ROA) Pada PT Bank Syariah Indonesia Tbk Periode Tahun 2020-2024 Muhamad Endai; Koes Indrakoesoema
Jurnal Intelek Insan Cendikia Vol. 3 No. 2 (2026): Februari 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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This study aims to analyze the development of Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and Return on Assets (ROA) at PT Bank Syariah Indonesia Tbk during the 2020–2024 period and to compare the results with banking industry standards. This research applies a descriptive quantitative approach using secondary data obtained from audited annual financial statements officially published by the company. The data were analyzed using descriptive statistical analysis and trend analysis based on standards established by Otoritas Jasa Keuangan. The findings indicate that the CAR ratio ranged between 20%–22% throughout the observation period and consistently remained above the minimum standard of 12%, reflecting a very healthy capital condition. The NPF ratio showed a declining trend until 2023 and remained below the maximum threshold of 5%, indicating controlled financing quality. Meanwhile, the ROA ratio gradually increased from 0.92% in 2020 to 1.71% in 2024, and in the last two years it exceeded the 1.5% benchmark, demonstrating improvement in the bank’s ability to generate profits from its total assets. Overall, the development of these three financial ratios indicates that the bank maintained stable and sound financial performance during the 2020–2024 period based on capital adequacy, financing quality, and profitability indicators
Pengaruh Current Ratio Dan Debt To Asset Ratio Terhadap Kesehatan Perusahaan Pada PT Unilever Indonesia Tbk Periode 2015 – 2024 Muhammad Imam; Koes Indrakoesoema
Jurnal Intelek Insan Cendikia Vol. 3 No. 2 (2026): Februari 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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This study aims to examine the effect of Current Ratio and Debt to Asset Ratio on Company Health, measured using Return on Investment (ROI) at PT Unilever Indonesia Tbk during the period 2015–2024. This research employs a quantitative method. The population of this study consists of the financial statements of PT Unilever Indonesia Tbk for the period 2015–2024, while the research sample is derived from the balance sheets and income statements of PT Unilever Indonesia Tbk during the same period. The data analysis techniques used include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing (partial t-test and simultaneous F-test), and the coefficient of determination test. The partial test results indicate that the Current Ratio has no significant effect on Company Health (Return on Investment), as evidenced by a t-count value of 1.675 which is lower than the t-table value of 2.776, with a significance value of 0.138 > 0.05. Meanwhile, the Debt to Asset Ratio has a significant and negative effect on Company Health (Return on Investment), indicated by a t-count value of -5.973 which is greater in absolute terms than the t-table value of 2.776, and a significance value of < 0.001 < 0.05. Simultaneously, the results show that the Current Ratio and Debt to Asset Ratio jointly have a significant effect on Company Health (Return on Investment), as indicated by an F-count value of 85.701 which is higher than the F-table value of 4.74, with a significance value of < 0.001 < 0.05. Therefore, it can be concluded that liquidity and solvency ratios simultaneously play an important role in determining the level of company health at PT Unilever Indonesia Tbk
Pengaruh Struktur Modal, Total Asset Turn Over, Dan Current Ratio Terhadap Kinerja Keuangan Pada PT Kalbe Farma Tbk Periode 2015-2024 Muhammad Aulia Tanshir Saragih; Koes Indrakoesoema
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 5 (2026): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i5.9799

Abstract

This study aims to analyze the effect of Debt to equity Ratio, Total Asset Turnover, and Current Ratio on Return on Assets, both partially and simultaneously, at PT Kalbe Farma Tbk during the period 2015-2024. This study uses a descriptive method with a quantitative Approach. So the analysis is focused on the processing and interpretation of numerical data sourced from the company's annual financial statements. The data used are secondary data obtained from the financial position statement and income statement, which are published consistently during the observation period and are considered representative in describing the company's financial condition over time. Data analysis is carried out through several stages, starting from classical assumption testing to multiple linear regression analysis. To assess the feasibility of the research model, correlation coefficient tests, determination coefficients, simultaneous tests (F), and partial tests (t) are used with the help of EViews 12 software. The test results show that DER has no significant effect on ROA, with a significance value of 0.1715 which is greater than the significance level of 0.05. Similar results were found for CR, which had a significance value of 0.3738, thus not being proven to have an effect on ROA. In contrast to TATO, this variable actually showed a positive and significant effect on ROA with a significance value of 0.0354, indicating that asset utilization efficiency plays a significant role in increasing company profitability. Meanwhile, the results of the simultaneous test showed that DER, TATO, and CR together did not have a significant effect on ROA, with a probability value of 0.068577. However, the Adjusted R² value of 0.503867 indicates that the research model is able to explain 50.39% of the variation in ROA. Meanwhile, the remaining 49.61% is influenced by other factors outside the analyzed variables.
Co-Authors Muhamad Endai Muhammad Aulia Tanshir Saragih Muhammad Imam Nabill Muranda