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

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Pengaruh Current Ratio, Debt To Equity Ratio, Gross Profit Margin, Total Assets Turnover Terhadap Pertumbuhan Laba Yang Dimoderasi Ukuran Perusahaan Firli Dwi Lianingsih; Nur Ainiyah; Syaiful Bahri
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 3 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i3.2057

Abstract

This study examines the impact of financial ratios on earnings growth in insurance companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024, considering company size as a moderator variable. This study analyzes four key ratios-Current Ratio (CR), Debt to Equity Ratio (DER), Gross Profit Margin (GPM), and Total Asset Turnover (TATO)-to evaluate their impact on earnings growth through the perspective of signal theory. Using quantitative methods, purposive sampling was used to select twelve insurance companies that consistently generated profits, resulting in sixty firm-year observations. Data were obtained from annual reports available on the official IDX website and analyzed through multiple linear regression and Moderate Regression Analysis (MRA). The results show that TATO has a large impact on earnings growth, but CR, DER, and GPM do not have a large impact. In addition, firm size strengthens the correlation between DER and TATO with earnings growth, while reducing the relationship between CR and earnings growth; firm size has no moderating effect on GPM. These results show how important asset efficiency is in generating profits in the insurance industry and that firm size has a major influence on its performance.
Pengaruh Profitabilitas, Leverage, dan Struktur Modal terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang terdaftar di BEI Periode 2020-2023 Della Ayu Nur Sholichah; Nur Ainiyah; M. Bahril Ilmiddaviq
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 3 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i3.2061

Abstract

This study analyzes how firm value is affected by profitability, leverage, and capital structure in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. The food and beverage industry is the object of research due to its strategic importance to the Indonesian economy and its vulnerability to the COVID-19 pandemic. The associative quantitative design in this study used purposive sampling to select 29 companies that met the predetermined standards. The annual financial statements provided secondary data, which was analyzed using multiple linear regression analysis with SPSS version 22. The findings show that firm value is significantly positively affected by profitability as measured through Return on Assets (ROA), suggesting that higher profitability increases investor confidence. In contrast, when analyzed separately, capital structure (measured by debt-to-asset ratio) and leverage (measured by debt-to-equity ratio) show no significant effect. However, the three factors together have a substantial simultaneous effect on firm value. These results emphasize that, in the post-pandemic environment, profitability dominates investor perceptions and assessments of firm value.
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 Della Ayu Nur Sholichah Firli Dwi Lianingsih Ibnu Mas’ud M. Bahril Ilmiddaviq Nurdiana Fitri Isnaini Syaiful Bahri