Pengaruh Current Ratio dan Debt to Equity Ratio Terhadap Return on Asset (Study kasus pada PT. Mayora Indah Tbk. Pada Tahun 2016 - 2020)
Abstract
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh current ratio dan debt to equity ratio terhadap return on asset secara parsial dan simultan pada PT. Mayora Indah Tbk.Peneliti menggunakan metode deskriptif kuantitatif, laporan keuangan yang diteliti pada periode 2016 – 2020 pada PT. Mayora Indah Tbk. Sedangkan regresi linier antar variabel digunakan untuk pengaruh antar variabel yang diteliti.Hasil pengujian menunjukan bahwa (1) current ratio dan debt to equity ratio tidak berpengaruh secara parsial dan signifikan terhadap return on asset. (2) Current ratio dan debt to equity ratio berpengaruh secara simultan dan signifikan terhadap return on asset
Keywords: Current Ratio, Debt to Equity Ratio, Return on Asset
References
Ghozali, Imam. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Edisi 8). Cetakan ke VIII. Semarang : Badan Penerbit Universitas Diponegoro.
Gibson, Charles H.,(2008). Financial Reporting and Analysis : Using Financial Accounting Information, 11 Edition, South – Western College Publishing, United States of America
Kasmir , 2016, Analisis Laporan Keuangan, Jakarta : Raja Grafindo Persada
Noor, Juliansyah. (2015). Metodologi Penelitian. Jakarta: Kencana.
Sugiyanto, S. (2019). The liquidity, profitability, Good Corporate Goverance, Corporate Value Committee.
Proceeding Universitas Pamulang, 1(1)
Sugiyanto, S., Febrianti, F. D., & Suripto, S. (2020). Good Corporate Governance And Tax Avoidance To Cost Of Debt With Growth Opportunityas Moderating (Empirical Study On Manufacturing Company And Finance Service Listed In Idx 2015-2019). The Accounting Journal Of Binaniaga, 5(2), 123-140.
Sugiyanto, S., Putri, A., & Kartolo, R. (2021). Potensi Kekayaan Intektual Pada Pemberdayaan Umkm Dan Koperasi Kota Tangerang Selatan. Proceedings Universitas Pamulang, 1(1).
S Sugiyanto, Fd Febrianti - The Indonesian Accounting Review, 2021the Effect Of Green Intellectual Capital, Conservatism, Earning Management, To Future Stock Return And Its Implications On Stock Return
Sugiyanto, S. (2021). Intellectual Capital And Earning Management, To Future Stock Return. Proceedings Universitas Pamulang, 1(1), 558-567.
Febrianti, F. D., Sugiyanto, S., & Fitria, J. R. (2020). Green Intellectual Capital Conservatism Earning Management, To Future Stock Return As Moderating Stock Return (Study Of Mining Companies In Indonesia Listed On Idx For The Period Of 2014-2019). The Accounting Journal Of Binaniaga, 5(2), 141-154.
Sugiyono. (2016). Metode Penelitian Kuantitatif Kualitataif dan Kombinasi (Mixed Methods). Bandung: Alfabeta.
Suryani dan Hendrayadi, (2016), Metode Riset Kuantitatif Teori Dan Aplikasi Pada Penelitian Bidang Manajemen Dan Ekonomi Islam, Jakarta: Pradana Media Group
Umar, Husein, (2014). Metode Penelitian Untuk Skripsi dan Tesis Bisnis Ed Baru 7. Jakarta : PT. Raja Grafindo Persada.
https :// www.idx.id diakses pada agustus 2019 dan april 202.
Wahyudi, W. (2018). The Influence Of Job Satisfaction And Work Experience On Lecturer Performance Of Pamulang University. SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business, 1(2), 221-230.
Wahyudi, W. (2018). The Influence of Emotional Intelligence, Competence and Work Environment on Teacher Performance of SMP Kemala Bhayangkari Jakarta. SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business, 1(2), 211-220.
Harras, H., Sugiarti, E., & Wahyudi, W. (2020). Kajian Manajemen Sumber Daya Manusia Untuk Mahasiswa.
Wahyudi, M., Mukrodi, M., Harras, H., & Sugiarti, E. (2020). Wirausaha Muda Mandiri: Learning, Sharing & Practice. SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business, 3(1), 101-110.
Wahyu, W., & Salam, R. (2020). KOMITMEN ORGANISASI (Kajian: Manajemen Sumber Daya Manusia).
Rusilowati, U., & Wahyudi, W. (2020, March). The Significance of Educator Certification in Developing Pedagogy, Personality, Social and Professional Competencies. In 2nd Social and Humaniora Research Symposium (SoRes 2019) (pp. 446-451). Atlantis Press.
Hakim, L., Sunardi, N. (2017). Determinant of leverage and it's implication on company value of real estate and property sector listing in IDX period of 2011-2015. Man in India, 97(24), pp. 131-148.
Kadim, A., Sunardi, N & Husain, T. (2020). The modeling firm's value based on financial ratios, intellectual capital and dividend policy.Accounting, 6(5), 859-870.
Husain, T., & Sunardi, N. (2020). Firm's Value Prediction Based on Profitability Ratios and Dividend Policy. Finance & Economics Review, 2(2), 13-26.
Nardi Sunardi Et Al (2020). Determinants of Debt Policy and Company’s Performance, International Journal of Economics and Business Administration Volume VIII Issue 4, 204-213
Sunardi, N., & Lesmana, R. (2020). Konsep Icepower (Wiramadu) sebagai Solusi Wirausaha menuju Desa Sejahtra Mandiri (DMS) pada Masa Pandemi Covid-19. JIMF (Jurnal Ilmiah Manajemen Forkamma), 4(1).
Yanti, L. (2021). Analisis Kinerja Pegawai Berdasarkan Aspek Kepribadian Diri. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(1), 27-33.
Juliati, F. (2021). The Influence Of Organizational Culture, Work Ethos And Work Discipline On Employee Performance. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(1), 34-39.
Agustine, C. (2021). ANALISIS RASIO LIKUIDITAS, RASIO PROFITABILITAS, DAN RASIO SOLVABILITAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT. SURYA TOTO INDONESIA TBK PERIODE 2010-2018. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(2), 68-76.
Baeli, J. (2021). Analysis Of Tax Compliance Based On Psychological Factors And Tax Administration. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(3), 87-94.
Majid, I. K. (2021). Governance-Based Library Management, More Effective and Efficient. AKADEMIK: Jurnal Mahasiswa Humanis, 1(2), 68-76.
Karim, I. N. (2021). CORRELATION ANALYSIS: Are Religious Scavengers More Motivated?. AKADEMIK: Jurnal Mahasiswa Humanis, 1(2), 59-67.
Ulfah, M. (2021). Building Teacher Performance Based Islam Religious Values. AKADEMIK: Jurnal Mahasiswa Humanis, 1(1), 9-17.
Mukminat, S. S. (2021). Realitas Kinerja Dosen, Apa Dampaknya?. AKADEMIK: Jurnal Mahasiswa Humanis, 1(1), 1-8.
Iswardani, W. (2021). Hydroponic Vegetable Production Planning at Plantation Parung Farm Bogor. AKADEMIK: Jurnal Mahasiswa Sain & Teknologi, 1(1), 8-15.
Indra, W. (2021). Detection of Gen C/EBPα Encodes the Meat Quality. AKADEMIK: Jurnal Mahasiswa Sain & Teknologi, 1(1), 24-32.
Downloads
Published
Issue
Section
License
Open Access
HUMANIS (Humanities, Management and Science Proceedings) is a national peer reviewed and open access journal that publishes significant and important research from all area of agroindustry.
This journal provides immediate open access to its content that making research publish in this journal freely available to the public that supports a greater exchange of knowledge.
Copyright
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
Disclaimer
No responsibility is assumed by publisher and co-publishers, nor by the editors for any injury and/or damage to persons or property as a result of any actual or alleged libelous statements, infringement of intellectual property or privacy rights, or products liability, whether resulting from negligence or otherwise, or from any use or operation of any ideas, instructions, procedures, products or methods contained in the material therein.