Cristian Zendrato
Universitas Palangka Raya

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Analisis Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Asset Pada PT Nippon Indosari Corpindo Tbk Cristian Zendrato; Roni Wijaya Zendrato; Dicky Perwira Ompusunggu
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol 2 No 2 (2023): Mei : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v2i2.1309

Abstract

The purpose of this study is to review the extent to which the current ratio (CR) and debt-to-equity ratio (DER) have an influence on return on assets (ROA), as well as the effect of both simultaneously on ROA. This study applies a quantitative research design, by collecting secondary data from documentation and literature studies. The purposive sampling method was used to select the research sample. The research findings show that the multiple linear regression coefficient value is Y = 0.004 + 0.003 X1 + 0.066 X2 where the linear regression coefficient of current ratio is 0.003 and the regression coefficient of debt to equity ratio is 0.066 and each increase in financial ratios (CR and DER) by 1% will increase ROA by 0.003% and 0.066%, assuming other variables remain constant. 72.8% or 0.728 is the coefficient of determination. This implies that the independent variables can explain 72.8% of the variation in the value of the dependent variable, with other factors influencing the remaining 27.2%. The debt ratio has a substantially favourable impact on return on assets, while the current ratio partially has no impact.
Mengeksplorasi Faktor Penentu Belanja Modal: Studi Kasus Pada Kabupaten/Kota Di Kalimantan Tengah Tahun 2017-2020 Cristian Zendrato; Puput Iswandyah Raysharie; Alexandra Hukom; Dedi Takari
Manajemen Kreatif Jurnal Vol 1 No 2 (2023): Mei : Manajemen Kreatif Jurnal
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (770.455 KB) | DOI: 10.55606/makreju.v1i2.1328

Abstract

This study provides an overview of the influence of PAD, DAU, and DAK on Capital Expenditure in districts / cities in Central Kalimantan Province. This research uses the OLS method and in analyzing it uses Multiple Regression Analysis, Eviews 12. The research method used is associative with a quantitative approach. The population in this study were all districts / cities in Central Kalimantan Province. The sample of this study was 56 samples. The data for this study were obtained from the Directorate General of Fiscal Balance (DJPK) APBD realization report 2017-2020. The results of this study are that local revenue has a negative and insignificant effect on capital expenditure and general allocation funds have a positive and significant effect on capital expenditure and special allocation funds have a positive and significant effect on capital expenditure. Meanwhile, simultaneously local revenue, general allocation funds and special allocation funds have a significant effect on capital expenditure. And in this study the more dominant coefficient is the general allocation fund in influencing capital expenditure.