Sri Dwi Estiningrum
Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sayyid Ali Rahmatullah, Tulungagung, Indonesia

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Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover dan Net Profit Margin Terhadap Profitabilitas Agustin Chandra Dewi; Sri Dwi Estiningrum
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 4 No 2 (2021)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

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Abstract

This study aims to examine and determine the effect of the Current Ratio, Debt to Equity Ratio, Total Asset Turnover, and Net Profit Margin on Profitability (Return on Assets). The research uses an associative approach, and the type of data used is quantitative in the form of secondary data, which is analyzed using a financial ratio scale. The population in this research is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 periods, which are 26 companies. There were 12 manufacturing companies in the food and beverage sub-sector that met the criteria so that the sample to be used was 36. The results showed that the current Ratio had no significant effect on Return on Assets. Meanwhile, theDebt to Equity Ratio, Total Asset Turnover, and Net Profit Margin significantly affect Return on Assets. The research results will also have implications for business actors. Companies must be able to utilize their assets and capital optimally and efficiently and continuously monitor how their financial health is, primarily related to matters that can affect the company's profitability, such as related to asset management and owned capital. In order to be able to maintain the viability of the business or company.
Faktor-Faktor yang Mempengaruhi Pajak Pertambahan Nilai pada PT. Unilever Indonesia Tbk Agustin Adi Yuliyanti; Sri Dwi Estiningrum
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 4 No 2 (2021)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

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Abstract

This research aims to determine the factors that can affect the value added tax such as inflation, interest rates, and the value of exports at PT. Unilever Indonesia, Tbk. Research with a quantitative approach with secondary data types, namely periodic data (time series). The population of this research is the company's financial statements PT. Unilever Indonesia, Tbk for the period of the quarter or quarter in the period 2006-2020 or 15 years with a sample of 60 data. Furthermore, the data were analyzed using multiple linear regression assisted by SPSS Version 26 program. The results showed that interest rates and export values ​​had no effect on value added tax, while inflation had a significant effect on value added tax. Even though inflation can increase VAT through selling prices, but inflation that is too high can reduce people's purchasing power so that company sales will decrease, thus this can indicate to PT Unilever Indonesia, Tbk and also other companies that there is a need for detailed supervision of the supply chain. When inflation occurs, the company is advised to continue to produce in the amount it should and the sales chain such as distributors and retailers to continue to distribute normally, this aims to avoid product shortages and continue to increase inflation. In addition, the government is required to manage inflation effectively and efficiently so that the production strategy is not disrupted by price increases.