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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)
Sindy Maula
Universitas Pendidikan Ganesha
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Current Ratio (CR) dan Total Asset Turnover (TATO) Serta Debt To Equity Ratio (DER) terhadap Pertumbuhan Laba pada Perusahaan Sub Sektor Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia Sindy Maula; Gede Putu Agus Jana Susila
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2441

Abstract

This study aims to examine the effect of Current Ratio (CR), Total Asset Turnover (TATO), and Debt to Equity Ratio (DER) on profit growth in textile and garment subsector companies listed on the Indonesia Stock Exchange. These financial ratios are used as indicators to assess a company's financial performance related to liquidity, asset utilization, and capital structure. This research employs a quantitative approach using secondary data obtained from companies’ financial statements. The research sample was determined using purposive sampling, resulting in 32 observations during the study period. The data analysis method used in this study is multiple linear regression, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that Current Ratio, Total Asset Turnover, and Debt to Equity Ratio simultaneously have a significant effect on profit growth. However, partially only Current Ratio has a significant effect on profit growth, while Total Asset Turnover and Debt to Equity Ratio do not show a significant effect. These findings indicate that a company's ability to maintain liquidity plays an important role in supporting profit growth. Therefore, companies are expected to manage their current assets and short-term liabilities effectively in order to maintain operational stability and improve financial performance.
Co-Authors Gede Putu Agus Jana Susila