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PENGARUH CURRENT RATIO (CR) DAN TOTAL ASSET TURNOVER (TATO) TERHADAP KINERJA ASET PADA PT CHANDRA ASRI PACIFIC TBK TAHUN 2015-2024 Triani, Dalis; Nurwita, Nurwita
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i5.6515

Abstract

This study aims to analyze the effect of Current Ratio (CR) and Total Asset Turnover (TATO) on asset performance, as measured by Return on Assets (ROA), at PT Chandra Asri Pacific Tbk during the 2015–2024 period. The research uses a quantitative approach with multiple linear regression analysis, supported by classical assumption tests and hypothesis testing (t-test, F-test, and coefficient of determination). Data processing was carried out using SPSS version 25 with secondary data obtained from the company’s annual financial reports. The t-test results show that partially, CR has no significant effect on ROA, as indicated by a t-value of 1,931 < the t-table value of 2,36462, and a significance level of 0,095 < 0,05. In contrast, TATO has a significant effect on ROA, with a t-value of 4,812 exceeding the t-table and a significance level of 0,002, which is below 0.05. Simultaneously, CR and TATO significantly affect ROA, supported by an F-value of 12,722, which is greater than the F-table value of 4,737, and a significance level of 0,005. The coefficient of determination (R²) is 0,784, indicating that 78,4% of the variation in ROA is explained by CR and TATO, while the remaining 21,6% is influenced by other variables. These findings suggest that asset efficiency (TATO) plays a more critical role in enhancing profitability than short-term liquidity (CR).
Pengaruh Perputaran Total Aset dan Pertumbuhan Penjualan terhadap Profitabilitas pada PT Kalbe Farma Tbk Periode 2014-2024 Putri, Fia Azzahra; Nurwita, Nurwita
Progressus Humanitatis Vol 1 No 2 (2025): Progressus Humanitatis
Publisher : Yayasan Berkah Abadi Mulia Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70285/3qt8bb79

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran total aset dan pertumbuhan penjualan terhadap profitabilitas pada PT Kalbe Farma Tbk periode 2014-2024. Metode penelitian yang digunakan adalah deskriptif kuantitatif Hasil penelitian menunjukkan bahwa secara parsial perputaran total aset memiliki nilai Thitung 4,061 > Ttabel 2,306 dengan nilai sig. 0,004  <  0,05 sehingga perputaran total aset berpengaruh dan signifikan terhadap profitabilitas. Dan secara parsial pertumbuhan penjualan memiliki nilai Thitung 0,662 < Ttabel 2,306 dengan nilai sig. 0,526 > 0,05 sehingga pertumbuhan penjualan tidak berpengaruh dan tidak signifikan terhadap profitabilitas. Secara simultan memiliki nilai Fhitung 8,247 > Ttabel 4,07 dengan nilai sig. 0,011 < 0,05 sehingga perputaran total aset dan pertumbuhan penjualan berpengaruh dan signifikan terhadap profitabilitas. Kemampuan kedua variabel tersebut secara bersama-sama berkontribusi terhadap Profitabilitas sebesar 59,2%, sedangkan sisanya 40,8% dipengaruhi oleh variabel lain yang tidak diteliti di dalam penelitian ini, seperti Current Ratio dan Debt to Asset Ratio.
PENGARUH RETURN ON ASSET (ROA) DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PT INDOFOOD SUKSES MAKMUR TBK Nurwita, Nurwita
Jurnal Disrupsi Bisnis Vol. 1 No. 1 (2018): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v1i1.1672

Abstract

ABSTRAK Penelitian ini dilakukan untuk mengetahui seberapa besar nya Return On Asset (ROA) dan Earning Per Share (EPS) terhadap harga saham, baik secara parsial maupun simultan.Populasi dalam penelitian ini adalah semua laporan keuangan PT Indofood Sukses Makmur Tbk dengan jumlah sampel yang diambil dari neraca dan laporan rugi/laba PT Indofood Sukses Makmur Tbk tahun 2008-2012.Teknik analisis yang digunakan adalah uji asumsi klasik, analisis regresi berganda, dan pengujian hipotesis dengan taraf signifikan  5% menggunakan program SPSS for Windows Version 22,0.Berdasarkan hasil penelitian ini yang pertama: uji parsial (t) menunjukan bahwa variabel ROA  memiliki pengaruh positif dan signifikan terhadap harga saham dengan nilai 2,449 >2,35 dan EPS tidak memiliki pengaruh positif dan siginifikan terhadap harga saham dengan nilai 0,492 < 2,35 dan ROA dan EPS tidak memiliki pengaruh yang positif dan signifikan terhadap harga saham dengan nilai Fhitung 7,785 < Ftabel 19.00. Kata Kunci: ROA, EPS, Harga Saham
PENGARUH KEBIJAKAN HUTANG DAN PERTUMBUHAN PENJUALAN TERHADAP PERTUMBUHAN LABA PADA PT LINK NET TBK PERIODE 2015-2024 Putri, Hilda Destiana; Nurwita, Nurwita
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 6 No. 1 (2026): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v6i1.302

Abstract

This study aims to examine the effect of Debt Policy and Sales Growth on Profit Growth at PT Link Net Tbk during the period 2015–2024, both partially and simultaneously. The research employs a quantitative method with an associative approach. The population consists of the financial statements of PT Link Net Tbk for the period 2015–2024, while the sample is derived from balance sheet and income statement data for the same period. Data were collected by downloading the company’s financial statements from the official website. The data analysis techniques include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, correlation analysis, coefficient of determination analysis, and hypothesis testing. The results show that partially, Debt Policy measured by the Debt to Asset Ratio (DAR) has a positive and significant effect on profit growth. Meanwhile, Debt Policy measured by the Debt to Equity Ratio (DER) has a negative and significant effect on profit growth. Sales Growth does not have a significant effect on profit growth. Simultaneously, Debt Policy and Sales Growth have a significant effect on Profit Growth. The coefficient of determination value of 0.912 indicates that 91.2% of profit growth can be explained by Debt Policy and Sales Growth, while the remaining 8.8% is influenced by other variables not examined in this study
PENGARUH GROSS PROFIT MARGIN (GPM) DAN BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP PERTUMBUHAN LABA (NET PROFIT GROWTH) PADA PT MATAHARI DEPARTMENT STORE TBK PERIODE 2014-2024 Aprilianti, Fernanda Cahya; Nurwita, Nurwita
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 5 (2026): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i5.10109

Abstract

Abstract. This study aims to analyze the effect of Gross Profit Margin (GPM) and Operating Expenses to Operating Income (BOPO) on Profit Growth at PT Matahari Department Store Tbk for the 2014-2024 period using a quantitative associative method. Data were analyzed using multiple linear regression and hypothesis testing via SPSS version 26 software. The results indicate that, both partially and simultaneously, GPM and BOPO do not have a significant effect on the company's profit growth. This proves that a stable gross profit margin does not necessarily guarantee an increase in net profit, primarily due to high fluctuations in operating expenses and the dominant influence of external factors outside the research model on the company's profit changes.