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All Journal Ekalaya : Jurnal Ekonomi Akuntansi Bisma : Business and Management Journal
Nurdiana Fitri Isnaini
Universitas Islam Majapahit, Indonesia
Economics, Econometrics & Finance Social Sciences

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Pengaruh DAR, ROA, dan TATO Terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi Aprilia Dwi Cahyani; Hari Setiono; Nurdiana Fitri Isnaini
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 2 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i2.2052

Abstract

Company value is a comprehensive picture of public perception and trust in the company's performance, which is reflected through the stock price in the capital market from the inception of the company to the company's future projections. This study aims to analyze the effect of Debt to Asset Ratio (DAR), Return on Asset (ROA), and Total Asset Turnover (TATO) on Firm Value with Firm Size as a Moderating Variable. The method in this study uses a quantitative approach with multiple linear regression analysis. The research sample consisted of 21 food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2021-2024. The data used is secondary data and analyzed using IBM SPSS software. The results showed that Debt to Asset Ratio (DAR) has no effect on firm value. Conversely, Return on Asset (ROA), and Total Asset Turnover (TATO) have a significant effect on firm value. Company size is unable to moderate the relationship between Debt to Asset Ratio (DAR) and Total Asset Turnover (TATO) on firm value. Conversely, company size is able to moderate the relationship between Return on Asset (ROA) on firm value.
Pengaruh Rasio Likuiditas, Struktur Modal, dan Good Corporate Governance terhadap Profitabilitas Maya Permata Sari; Syaiful Bahri; Nurdiana Fitri Isnaini
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 4 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i4.2060

Abstract

This study analyzes the impact of liquidity, capital structure, and good corporate governance (GCG) on profitability (return on assets) in food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2024 period. This study aims to provide an empirical overview of internal company factors that influence the financial performance of the food and beverage sector in Indonesia. This research plays a significant role because this sector is one of the strategic areas that demonstrates good resilience to the economy. Therefore, it is hoped that the results of this study can contribute to management in making financial and management decisions. Furthermore, this study aims to develop the literature that examines the impact of good corporate governance on profitability, focusing on the variables of the board of directors, the board of commissioners, and the audit committee as benchmarks for GCG. The sample consisted of 22 companies covering 110 observations. The method applied in this analysis was multiple linear regression. The results of the study indicate that liquidity does not significantly affect ROA, while capital structure and board direction have a significant influence. However, the board of commissioners and the audit committee do not significantly contribute to profitability
Analisis Kinerja Keuangan Perusahaan Makanan Cepat Saji dengan Pendekatan Rasio Likuiditas, Solvabilitas, dan Profitabilitas Ibnu Mas’ud; Nur Ainiyah; Nurdiana Fitri Isnaini
BISMA : Business and Management Journal Vol. 3 No. 3 (2025): Bisma : Business and Management Journal
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/bisma.v3i3.2073

Abstract

This This study aims to analyze the financial performance of PT Fast Food Indonesia Tbk during the 2021–2024 period using liquidity, solvency, and profitability ratio approaches. The research method employed is descriptive quantitative, with financial ratio analysis covering the Current Ratio (CR), Quick Ratio (QR), Cash Ratio, Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Interest Coverage Ratio (IC), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The conclusion reveals that the company’s liquidity decreased, solvency remained at a high leverage level, and profitability improved towards the end of the period. These results indicate that although the company has improved operational efficiency and asset management, financial risk remains high due to reliance on debt-based financing. The study recommends strategies to strengthen liquidity, control leverage, maintain sustainable profitability, and implement comprehensive financial risk management to ensure long-term financial stability.
Co-Authors Aprilia Dwi Cahyani Hari Setiono Ibnu Mas’ud Maya Permata Sari Nur Ainiyah Syaiful Bahri