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All Journal DERIVATIF RJABM (Research Journal of Accounting and Business Management) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Multidisiplin Sahombu
Sawukir, Sawukir
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Arts Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice

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Pengaruh Current Ratio (CR) dan Debt To Assets Ratio (DAR) Terhadap Rerurn On Assets ( ROA) Pada Perusahaan Properti dan Real Estate yang Terdaftar Di Bursa Efek Indonesia Periode 2015 -2022 Sawukir, Sawukir; Nurmono, Nurmono
RJABM (Research Journal of Accounting and Business Management) Vol 8, No 2 (2024)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v8i2.8296

Abstract

The aim of this research is to determine the effect of Current Ratio (CR) and Deb To Assets Ratio (DAR) on Return On Assets (ROA) in property and real estate companies listed on the Indonesia Stock Exchange for the 2015-2022 period. The method used is a quantitative method using secondary data in the form of financial reports of property and real estate sector companies. The population in this study was 22 companies, using purposive sampling techniques, to obtain 4 property and real estate sector companies registered on the IDX that met the criteria. Data analysis uses a panel data regression model with the estimation used, namely the Fixed Effect Model (FEM). The research results show that partially the Current Ratio (CR) and Debt to Asset Ratio (DAR) do not have a significant effect on Return On Assets (ROA). Meanwhile, simultaneously, the Current Ratio (CR) and Debt to Asset Ratio (DAR) have a significant effect on Return On Assets (ROA) in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2015-2022 period.
The Influence of Capital Structure and Governance on Financial Performance Fahmi, Darul; Sawukir, Sawukir
Jurnal Multidisiplin Sahombu Vol. 5 No. 03 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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Abstract

This study examines the influence of capital structure (Debt-to-Equity Ratio/DER) and corporate governance (independent commissioners) on financial performance, measured by Return on Assets (ROA). Using multiple linear regression analysis on companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2023, the findings reveal that independent commissioners have a significant positive impact on ROA, while capital structure does not significantly influence profitability. The R Square value of 41.5% indicates that capital structure and corporate governance explain only part of ROA variations, with the remaining 58.5% influenced by other factors. These results highlight the importance of strong governance in enhancing financial performance and suggest that companies should focus on transparent and accountable management practices to achieve sustainable growth.
PENGARUH CURRENT RATIO (CR) DAN DEBT TO ASSET RATIO (DAR) TERHADAP RETURN ON ASSET (ROA) PADA PT SIANTAR TOP Tbk PERIODE 2011-2022 Sawukir, Sawukir; Rosidah, Rosidah
Derivatif : Jurnal Manajemen Vol 19, No 1 (2025): April
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v19i1.2479

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio  dan Debt to Asset Ratio terhadap Return on Asset. Metode penelitian ini menggunakan metode asosiatif dengan pendekatan kuantitatif dan metode analisis data yang digunakan adalah analisis deskriptif, uji asumsi klasik, analisis linier berganda, uji koefisien korelasi, uji koefisien determinasi, dan uji hipotesis. Berdasarkan rumusan masalah maka secara parsial Current Ratio  diperoleh nilai thitung s-1.385 < ttabel 2.26216 dengan nilai signifikan 0.200 > 0.05. Artinya Current Ratio  tidak berpengaruh dan tidak signifikan terhadap Return on Asset. Pada variabel Debt to Asset Ratio diperoleh nilai thitung -3.834 > ttabel 2.26216 dengan nilai signifikan 0,004 < 0,05. Artinya secara parsial Debt to Asset Ratio berpengaruh negatif dan signifikan terhadap Return on Asset. Berdasarkan rumusan masalah maka secara simultan diperolah nilai Fhitung > Ftabel yaitu 20.104 > 4.26 dengan nilai signifikan 0,002 < 0,05. sehingga dapat dikatakan bahwa Current Ratio  dan Debt to Asset berpengaruh secara simultan terhadap Return on Asset. Koefisien determinasi diperoleh nilai R Square sebesar 0.817, artinya Current Ratio  dan Debt to Asset Ratio secara bersama-sama memiliki kontribusi pengaruh sebesar 81.7% terhadap Return on Asset. Sedangkan sisanya sebesar 18.3% dipengaruhi faktor lain yang tidak diteliti dalam penelitian ini.Kata kunci: CR, DAR, ROA 
ANALYSIS OF THE EFFECT OF FUNDAMENTAL FACTORS AND ITS IMPLICATIONS ON DIVIDEND PAYOUT RATIO Sawukir, Sawukir
EAJ (Economic and Accounting Journal) Vol. 3 No. 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p1-9

Abstract

Fundamental factors have a strong influence on Earning Per Share because fundamental factors indicate the company's financial performance. The purpose of this study was to determine the effect of current ratio (CR), return on equity (ROE) and debt to equity ratio (DER) on earnings per share (EPS) and its implications for the dividend payout ratio (DPR) in pharmaceutical companies in the Malaysian stock exchange period 2012 - 2016 partially and simultaneously.The study was conducted using descriptive statistical methods and panel data regression methods. The sampling technique used was purposive sampling with a sample of 40 samples. The research data is secondary data obtained from www.bursamalaysia.com for the period 2012-2016. Testing the research hypothesis using a common effect model with the e-views version 9 application tool.The results in this study show that the Growth of Current Ratio, Return on Equity, Debt to Equity Ratio, Earning Per Share and Dividend Payout Ratio in pharmaceutical companies fluctuate every year. In Partial Current Ratio there is no significant effect on the variable Earning Per Share. In Partial Return On Equity has a significant effect on Earning Per Share. In real terms Debt to Equity Ratio has no significant effect on Earning Per Share. Simultaneously and together the variables Current Ratio, Return On Equity and Debt To Equity Ratio have a significant effect on Earning Per Share. Partially Earning Per Share has a significant effect on Dividend Payout Ratio.
Co-Authors Fahmi, Darul Nurmono, Nurmono Rosidah Rosidah