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All Journal Jurnal Ekonomi JURNAL AKUNTANSI DAN AUDITING Jurnal Akuntansi Multiparadigma SEIKO : Journal of Management & Business Jurnal Wawasan dan Riset Akuntansi YUME : Journal of Management Jambura Science of Management Jambura Accounting Review Atma Jaya Accounting Reseach (AJAR) Jurnal Ilmiah Edunomika (JIE) Cakrawala Repositori Imwi Economics and Digital Business Review JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Al-Buhuts (e-journal) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Jurnal Cakrawala Ilmiah Economic Reviews Journal Journal of International Conference Proceedings Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Diversity Logic Journal Multidisciplinary Journal of Islamic Digital Economics and Management Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Mahasiswa Akuntansi Indonesian Journal of Agriculture and Environmental Analytics International Journal of Technology and Education Research Multidisciplinary Indonesian Center Journal Atestasi : Jurnal Ilmiah Akuntansi International Journal of Multidisciplinary Science and Applied Research (IJOMAS)
Sahmin Noholo
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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THE EFFECT OF CURRENT RATIO (CR) AND DEBT TO EQUITY RATIO (DER) ON RETURN ON ASSETS (ROA) IN ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2020–2024 Utina, Almuhajir Baihaqy; Noholo, Sahmin; Husain, Siti Pratiwi
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i2.2404

Abstract

This study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Assets (ROA) in energy sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. The research method employed is a quantitative approach with a causal associative design. The data used are secondary data obtained from companies’ financial statements, with a total sample of 110 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26. The results show that partially, the Current Ratio (CR) has no significant effect on Return on Assets (ROA), with a significance value of 0.833. Meanwhile, the Debt to Equity Ratio (DER) has a negative and significant effect on Return on Assets (ROA), with a significance value of 0.000. Simultaneously, Current Ratio (CR) and Debt to Equity Ratio (DER) have a significant effect on Return on Assets (ROA), as indicated by an F-test significance value of 0.000. The coefficient of determination (Adjusted R Square) of 0.128 indicates that the independent variables explain 12.8% of the variation in ROA, while the remaining 87.2% is influenced by other factors outside the research model. This study concludes that capital structure plays a more dominant role in influencing profitability compared to liquidity in energy sector companies. Therefore, companies are expected to manage debt usage optimally to improve financial performance.
Pengaruh Pemanfaatan Teknologi Informasi Dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada Rumah Sakit Umum Daerah Otanaha Setiowati, Desi; Noholo, Sahmin; Taan, Hapsawati
SEIKO : Journal of Management & Business Vol 9, No 1
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i1.10459

Abstract

This study aims to examine the influence of Utilization of Information Technology and Internal Control on the Quality of Financial Statements at RSUD Otanaha. The research employed a quantitative method with data collected throught the distribution of questionnaires. The sample consisted of 33 respondents selected using purposive sampling from employees of RSUD Otanaha. Data were analyzed using multiple linear regression with IBM SPSS for Windows Version 23. The results of the study indicate that: (1) Utilization of Information Technology has a positive and significant influence on the Quality of Financial Statements; (2) Internal Control has a positive and significant influence on the Quality of Financial Statements; and (3) Utilization of Information Technology and Internal Control simultaneously have a positive and significant influence on the Quality of Financial Statements at RSUD Otanaha. Keywords: Utilization of Information Technology, Internal Control, Quality of Financial Statements
Co-Authors Abas, Riskiyanto Abdullah, Fony Adi R. Manggi Afandi, Ikrar Amir Lukum, Amir Ammara, Yasmin Ardelia Anwar, Fitria Arham, Amir Ayu R Wuryandini Ayu Rakhma Wuryandini Bakari, Rizkam Syamsudin Biki, Fathrisya Nur Handayani Cintya Azhari Rauf Damity, Fatmawaty Danial, Hendra Pratama Denis D. Naru Dinda Fadhila Rahim Dungga, Meriyana F. Dunggio, Yolanda Bina Eduart Wolok Fardhan M Nur Poloalo Fatma Ishak Fatmawaty Damity Fitri Nurhayati M Fitriyanti B. Tahir Fityan Halid Gaffar, Gaffar Giman, Devi Gufran Djalali Hapsa Yasin Hapsawati Taan Hasan Abdullah Kilo Hasni Musa hasyim, hasyim Hatibae, Almaida Herlina Pakaya Hiola, Yustina Hulungo, Sri Noviyanti Hunowu , Putri Rahmawati Husain, Fauziah Ibnu Hadi Bidja Ibrahim, Zumran Ikrar Afandi Imran Rosman Hambali Isna Ahmad Ivan Rahmat Santoso Juniaty Ismail Karim, Andriyawan Laksmi Dewi Sari Lihawa, Nur Indah Pratiwi Lukman Pakaya Mahdalena Mahdalena mattoasi mattoasi Mattoasi, Mattoasi Melia Mentari Rizki Sawitri Pilomonu Merlinda Musa Mohammad Agung Tuki Mosii, Sartika Mubarak, Muhammad Muhammad Mubarak Muliyani Mahmud Mursalim, Rajul Murslim, Rajul Musa, Hasni Mutia Maulita Anggraeni Muzdalifah Muzdalifah Muzdalifah Muzdalifah Muzdalifah Ni Ketut Raka Ni Ketut Raka Nilawaty Yusuf Niswatin Nur Tiyas Abdul Rahim Nurmillah N Ali Nurul Fatinah Nur’azizah Bungalo Nusi, Widyawati Pakaya, Lukman Polapa, Melisa Putri Sinto Pratiwi, Iis Putri Patricia Lausupu Riby Tri Hamdoko Rio Monoarfa Rusliyanto Rusman Rusman, Rusliyanto Safitri, Pila Salmi Qauly K. Pakaya Salzabila, Shabrina Samsul, Moh Setiowati, Desi Siti Pratiwi Husain Surya Handrisusanto Ahmad Tahir, Fitriyanti B. Tiara Abdurahman Tiara Abdurahman Toloh, Vidya Vanessa Tri Handayani Amaliah Tuli, Hartati Umar, Rahmawati Usman Usman Usman Usman Utina, Almuhajir Baihaqy Victorson Taruh Wahid, Yusuf Abdul Yulinda Djasman Lameo Yusina, Nona Yuyanti Rahman Zain, Andriani A. Zulkifli Bokiu