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All Journal Jurnal Riset Ekonomi dan Akuntansi
Devira Anggraini Putri
Universitas Balikpapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Current Ratio, Debt to Equity Ratio, dan Total Asset Turnover terhadap Pertumbuhan Laba pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2021- 2024 Devira Anggraini Putri; Miswaty Miswaty; Butet Wulan Trifina
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4380

Abstract

The purpose of this study is to determine the effect of Current Ratio, Debt to Equity Ratio, and Total Asset Turnover on profit growth in mining companies. This study uses a quantitative research approach. The data used are secondary data obtained from existing sources, including internal and external data that can be accessed through company financial reports, internet sources, and information publications. The research data consist of financial statements of mining companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The research method used is multiple linear regression analysis with the assistance of SPSS version 27. The population in this study consisted of 35 mining companies, while the sample was selected using a purposive sampling technique, resulting in 101 observation data. The results of this study indicate that the Debt to Equity Ratio variable has a negative effect on profit growth. Meanwhile, the Current Ratio and Total Asset Turnover variables do not have a significant effect on profit growth. These findings indicate that the level of debt utilization has an important role in influencing company profit growth, while liquidity and asset utilization efficiency do not significantly determine profit growth in mining companies.
Co-Authors Butet Wulan Trifina, Butet Wulan Miswaty Miswaty