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All Journal Jurnal Paradigma Ekonomika Journal of Economic, Bussines and Accounting (COSTING) Gorontalo Accounting Journal JURNAL LENTERA BISNIS Community Engagement and Emergence Journal (CEEJ) STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Management and Business Economics Jurnal Pengabdian Bukit Pengharapan Journal Accounting International Mount Hope Jurnal Ekonomi Bisnis Digital
Purnasari, Nina
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences Other

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Journal : JURNAL LENTERA BISNIS

 1 
ANALISIS PENGARUH CURRENT RATIO (CR), UKURAN PERUSAHAAN DAN DEBT TO EQUITY RATIO (DER) TERHADAP PROFITABILITAS PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021–2024 Simbolon, Frentiani Revalina; br Ambarita, Gmandys Anggi Wella; Purnasari, Nina; Herliani, Rini
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2222

Abstract

This study aims to obtain information on whether the current ratio, company size, and debt to equity ratio simultaneously or partially affect return on assets in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The independent variables are CR, Company Size, and DER. The dependent variable is Return on Assets. This study uses a quantitative approach, data analysis is obtained through statistical analysis. The method used to analyze the research results is multiple linear regression. There are 45 populations with 20 samples, a total of 80 observation data (20x4). The results show that CR, Company Size, and DER simultaneously influence Return on Assets. Partially, CR and DER have a positive and significant effect on Return on Assets, while Company Size has a negative and significant effect on Return on Assets in LQ45 companies listed on the IDX for the 2021-2024 period. This study shows that the results of the determination coefficient test have an Adjusted R Square value of 0.179 indicating that the CR, Company Size, and DER variables are able to explain variations in ROA by 17.9%, while the remaining 82.1% is influenced by other variables outside the research model
PENGARUH LIKUIDITAS, KEBIJAKAN DIVIDEN, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BEI Sitorus, Winda; Purnasari, Nina; Br Sitompul, Melda Sari; Saragih, Jhosua Billy Gredo; Sitompul, Haryani Pratiwi
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2229

Abstract

This study aims to examine the effect of liquidity, dividend policy, leverage, and company size on earnings management in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study uses secondary data in the form of financial reports taken from the official IDX website. In this study, 140 samples were processed using SPSS. The data analysis techniques used were the classical assumption test, namely the normality test, heteroscedasticity test, autocorrelation test, and multicollinearity test. The results of this study indicate that the dependent variable does not affect the independent variables in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period.
Co-Authors Angelia, Nia br Ambarita, Gmandys Anggi Wella Br Pelawi, Natalia Br Sitanggang, Uli Paramita Br Sitompul, Melda Sari Br. Hutabarat, Dina Lorensia Butar-butar, Elisabet Damanik, Dennys Paulus Parlindungan Darnawaty, Friska Feronika, Serli Fransiska Turnip, Sri Sevi Gurusinga, Novita Sari Br Haloho, Ascriyani HANDAYANI Hendra, Vivian Herlina, Rini Juliarta, Vina lestari, winda Lilia, Wirda Lorensen, Sheila Lorensen Lubis, Tya Novita Lumbantoruan, Ratnawaty Malau, Yois Nelsari Manalu, Yesinta Alde Rosari Nasution, Ade Meilany Natalia Natalia Panjaitan, Sandra Angelica Panjaitan, Sofandia Purba, Riva Sahira Purba, Rohma Dearni Rini Herliani Sanjaya, Valeryn Saragih, Jhosua Billy Gredo Sari, Ike Rukmana Sembiring, Reka Br Siahaan, Windi Audina Sianturi, Yuni Dameriani Simanjunak, Demak Claudia Yosephine Simanjuntak, Demak Claudia Yosephine Simanjuntak, Eka Sarina Simanjuntak, Karuniati Prima Simbolon, Frentiani Revalina Simbolon, Widya Sinurat, Romada Siregar, Dewi Masnita Sitompul, Elfri Damayanti Sitompul, Haryani Pratiwi Sitorus, Winda Sondang Aida Silalahi Steviyani, Steviyani Tampubolon, Ribka Uli Tarigan, Celly Clara Tarigan, Delianta Natalia Anjeli Tinambunan, Yuliana Waruwu, Etnasius William William Willington, Karine Claudia Zega, Yuniria