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All Journal Kinerja Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Al-Kharaj: Journal of Islamic Economic and Business BJRM (Bongaya Journal of Research in Management) Tangible Journal Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Lilis Setyowati
Universitas Dian Nuswantoro
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Neuroscience Social Sciences Other

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The Effect of Current Ratio and Debt to Equity Ratio on Return On Assets in Real Estate Companies Listed on the IDX in 2020-2024 Vinka Nashwa Sukmala; Dian Festiana Hadi Saputro; Imang Dapit Pamungkas; Lilis Setyowati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countrie
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11273

Abstract

The Indonesian real estate sector experienced considerable fluctuations in financial performance during the period of economic disruption caused by the COVID-19 pandemic and the subsequent recovery phase. These conditions increased the importance of evaluating factors that influence corporate profitability, particularly Return on Assets (ROA), which reflects a company's effectiveness in utilizing its assets to generate earnings. Previous studies examining the relationship between liquidity, leverage, and profitability have produced inconsistent results, indicating the need for further investigation. Therefore, this study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Assets (ROA) in real estate companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. This research employed a quantitative approach with a causal-descriptive design. Secondary data were obtained from audited annual reports published by the IDX. The sample was selected using purposive sampling, resulting in 135 firm-year observations. Data were analyzed using multiple linear regression supported by IBM SPSS version 23 after fulfilling the classical assumption tests. The results indicate that Current Ratio does not significantly affect Return on Assets, suggesting that liquidity is not a primary determinant of profitability in the real estate industry. In contrast, Debt to Equity Ratio has a significant negative effect on Return on Assets, indicating that higher leverage increases financial burdens and reduces profitability. Simultaneously, Current Ratio and Debt to Equity Ratio significantly explain variations in ROA. In conclusion, effective debt management plays a more important role than liquidity management in improving the profitability of real estate companies. Managers should therefore maintain an optimal capital structure to support sustainable financial performance.
PENGARUH PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK Ira Maulidya Fatmawati; Lilis Setyowati; Juli Ratnawati; Purwantoro Purwantoro
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/fb4j4t29

Abstract

Penelitian ini bertujuan sebagai upaya dalam menyelidiki pengaruh antara berbagai faktor seperti profitabilitas, leverage, dan capital intensity terhadap praktik penghindaran pajak pada perusahaan-perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia (BEI) selama kurun waktu 2019 hingga 2023. Metode penelitian ini menggunakan teknik purposive sampling, dengan total populasi sebanyak 462 perusahaan dan menghasilkan 266 sampel akhir setelah dilakukan penghapusan data outlier. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Analisis data dilakukan menggunakan metode regresi linier berganda dengan bantuan perangkat lunak SPSS versi 26. Variabel dependen dalam penelitian ini adalah penghindaran pajak yang diukur menggunakan indikator CETR (Cash Effective Tax Rate). Sementara itu, variabel independen terdiri dari profitabilitas, leverage, dan capital intensity, yang masing-masing diukur melalui ROA (Return on Assets), DAR (Debt to Assets Ratio), dan CIR (Capital Intensity Ratio). Hasil penelitian menunjukkan bahwa profitabilitas dan capital intensity berpengaruh signifikan terhadap penghindaran pajak, sementara leverage tidak menunjukkan pengaruh yang signifikan terhadap penghindaran pajak. Penelitian ini menyarankan agar pemerintah memperkuat pengawasan perpajakan dan perusahaan supaya menjaga keseimbangan antara efisiensi pajak serta kepatuhan terhadap peraturan perpajakan, demi mendukung kelangsungan bisnis perusahaan. Kata kunci: Penghindaran Pajak; Profitabilitas; Leverage; Capital Intensity
Co-Authors Amanda Putri Rahmawati Delta Claodya Sugiharto Enny Susilowati Mardjono Imang Dapit Pamungkas Ira Maulidya Fatmawati Juli Ratnawati Marcel Ruly Pratama Melati Oktafiyani Ngurah Pandji Mertha Agung Durya Priskila Kristhalia Purwantoro purwantoro purwantoro Qithfirul Indriyani Ririh Dian Pratiwi Saputro, Dian Festiana Hadi Vinka Nashwa Sukmala Wikan Isthika Yulita Setiawanta