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Dian Ayu Andriani
Universitas Asahan
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Pengaruh Current Ratio, Debt To Equity Ratio, Debt To Asset Ratio, Dan Risk Based Capital Terhadap Profitabilitas Perusahaan Asuransi Di Bursa Efek Indonesia Ahmad Zulkifli; Dian Ayu Andriani
Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/18z6ec58

Abstract

This study aimed to determine the partial and simultaneous effect of the Current Ratio (CR), Debt-to-Equity Ratio (DER), Debt-to-Asset Ratio (DAR), and Risk-Based Capital (RBC) on profitability in insurance companies listed on the Indonesia Stock Exchange during the 2021-2024 period. This study employed a quantitative approach with a descriptive nature. The data collection included 18 insurance companies listed on the Indonesia Stock Exchange. The study period was 2021-2024. The sampling technique used purposive sampling, resulting in 40 observations from 10 companies over four years. Data were collected using secondary data and desk research. This study employed multiple linear regression analysis to analyze the data. The partial results showed that CR, DER, and DAR had no significant effect on profitability, while RBC had a significant effect. Simultaneously, the results showed that CR, DER, DAR, and RBC had a significant effect on profitability in insurance companies listed on the Indonesia Stock Exchange
Pengaruh Current Ratio, Debt To Equity Ratio, Dan Return On Equity Terhadap Dividend Payout Ratio Pada Perusahaan Indeks LQ45 Dila Mawarsih; Dian Ayu Andriani
Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/2rcp5453

Abstract

This study aims to examine the effect of Current Ratio, Debt to Equity Ratio, and Return on Equity on Dividend Payout Ratio in LQ45 index companies listed on the Indonesia Stock Exchange. The study used secondary data obtained from published financial statements. The research sample consisted of 45 companies with a three-year observation period (2022–2024), resulting in 48 observations. The data were analyzed using multiple linear regression analysis. The results showed that partially the Current Ratio did not have a significant effect on Dividend Payout Ratio with a t-statistic value of -0,575 > t-table value of -2,01410 and a significance value of 0,568 > 0,05. The Debt to Equity Ratio did not have a significant effect on Dividend Payout Ratio with a t-statistic value of -1,938 > t-table value of -2,01410 and a significance value of 0,059 > 0,05. The Return on Equity showed a significant effect on Dividend Payout Ratio with a t-statistic value of 3,643 > t-table value of 2,01410 and a significance value of 0,001 < 0,05
Pengaruh Profitabilitas, Kebijakan Deviden, Dan Total Asset Turnover Terhadap Keputusan Investasi Pada Perusahaan Sub Sektor  Otomotif dan Komponen Yang Terdaftar dI BEI Abdul Jailani Manurung; Dian Ayu Andriani
Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/w2wahe97

Abstract

This study aims to determine the partial and simultaneous effects of Return on Assets (ROA), Dividend Payout Ratio (DPR), and Total Asset Turnover (TATO) on the Price Earnings Ratio (PER) in Automotive and Component Manufacturing Companies Listed on the Indonesia Stock Exchange. The population is 45 companies, and a sample of 8 companies, multiplied by 4 years of observation (2021-2024), yields 32 samples. Data analysis uses multiple linear regression. The results of the test (t), partially the Return On Asset Variable (X1) has a t-value of 2.191 with a significance level of 0.037 because the t-value> t-table is 2.191> 1.69913 and the significance value is 0.037 <0.05, meaning that H0 is rejected and H1 is accepted. Thus, it can be concluded that the ROA variable has an effect and is significant on the Price Earning Ratio. The Dividend Payout Ratio variable (X2) has a t-value of -2.100 with a significance level of 0.045 because the -t-value <-t-table is -2.100 <-1.69913 and the significance value is 0.05, so H0 is rejected and H1 is accepted..
Pengaruh Return On Asset (ROA), Debt To Equity Ratio (DER) dan Earning Per Share (EPS) Terhadap Harga Saham Pada Perusahaan LQ45 Yang Terdaftar di BEI Larasati Andini; Dian Ayu Andriani
Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/d2fvmx98

Abstract

The study aims to determine the partial and simultaneous influence of the test results (t), partially the Return On Asset (ROA) variable does not affect stock prices with a calculated t value of 0.948 < t table 2.04227 with a significance value of 0.351> 0.05, partially the Debt to Equity Ratio (DER) variable does not affect stock prices with a calculated t value of 1.750 < t table 2.04227 with a significance value of 0.091> 0.05, partially the Earning Per Share (EPS) variable affects stock prices with a calculated t value of 3.635> t table 2.04227 with a significance value of 0.001 < 0.05. it is known that the Adjusted Square value is 0.326. The results of the simultaneous test (F) in this study, with a calculated F of 6.166 > 2.93 (Ftable) and a significance value of 0.002 < 0.05, simultaneously indicate that the variables Return on Assets (ROA), Debt to Equity Ratio (DER), and Earnings Per Share (EPS) influence stock prices in LQ45 companies listed on the Indonesia Stock Exchange (IDX).
Pengaruh Efisiensi Operasional, Kinerja Investasi, dan Risiko Underwriting terhadap Profitabilitas pada Perusahaan Asuransi yang Terdaftar di BEI Periode 2021–2024 Widya Ayu Pratiwi; Dian Ayu Andriani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 2 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i2.1482

Abstract

This study is motivated by the growing need to understand the determinants of profitability in the insurance subsector, particularly in the context of increasing competition and financial performance pressures. It aims to examine the partial and simultaneous effects of BOPO, Return on Investment (ROI), and Loss Ratio on profitability. The population consists of insurance companies listed on the Indonesia Stock Exchange (IDX), with a purposive sampling method resulting in 10 companies observed over the 2021–2024 period. From 40 initial observations, 8 outliers were excluded, leaving 32 samples for analysis. The study employs multiple linear regression using statistical software to test the hypotheses. The findings reveal that ROI has a significant positive effect on profitability, indicating that effective investment management plays a crucial role in enhancing financial performance. Meanwhile, BOPO and Loss Ratio do not show significant partial effects, suggesting that operational efficiency and risk outcomes alone are insufficient to drive profitability. However, collectively, these variables still contribute to explaining profitability, although with moderate explanatory power. This implies the presence of other influential factors, such as market dynamics and managerial decisions.
Pengaruh Net Profit Margin, Current Ratio, dan Debt To Equity Ratio terhadap Return On Assets pada Perusahaan Minyak dan Gas yang Terdaftar di Bursa Efek Indonesia Taopik Hidayat; Dian Ayu Andriani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 2 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i2.1487

Abstract

This study investigates the determinants of corporate financial performance in the oil and gas sector, a capital-intensive industry characterized by high risk, fluctuating commodity prices, and complex financial structures. Understanding the factors that influence profitability is essential for investors and management, particularly in emerging markets such as Indonesia. Specifically, this research examines the effect of Net Profit Margin (NPM), Current Ratio (CR), and Debt to Equity Ratio (DER) on Return on Assets (ROA) of oil and gas companies listed on the Indonesia Stock Exchange during the 2021–2024 period. A quantitative approach was employed using secondary data collected from the official IDX website. The sample consisted of 9 companies selected through purposive sampling, yielding 36 observations. Data were analyzed using descriptive statistics and multiple linear regression, preceded by classical assumption tests. The findings reveal that partially, Net Profit Margin has a positive and significant effect on ROA. In contrast, the Current Ratio does not have a significant effect, and the Debt to Equity Ratio shows a negative but insignificant effect on ROA. Simultaneously, all independent variables significantly influence ROA. The coefficient of determination (R²) indicates that 96.8% of ROA variation is explained by the model. These results highlight the dominant role of profitability in enhancing firm performance.
Pengaruh Current Ratio, Debt To Asset Ratio, dan Gross Profit Margin terhadap Kinerja Keuangan pada Perusahaan Manufaktur Sub Sektor Aneka Industri yang Terdaftar di ISSI Erwin Christian Tampubolon; Dian Ayu Andriani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 2 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i2.1488

Abstract

The financial performance of manufacturing companies is crucial for sustaining growth, attracting investors, and ensuring competitive advantage. In the Indonesia Sharia Stock Index, companies in the miscellaneous industry subsector face challenges in balancing profitability, liquidity, and capital structure to achieve optimal performance. This study aims to examine the partial and simultaneous effects of Current Ratio (CR), Debt to Asset Ratio (DAR), and Gross Profit Margin (GPM) on financial performance. The population consists of 41 companies, and purposive sampling resulted in 10 companies observed over four years (2021–2024), yielding 36 valid observations after removing outliers. Multiple linear regression analysis was used to evaluate the relationships among the variables. The findings reveal that Gross Profit Margin has a strong and positive effect on financial performance, emphasizing the importance of efficient cost management and revenue generation. In contrast, Current Ratio and Debt to Asset Ratio show limited or negative effects when analyzed individually, but together they significantly influence overall financial outcomes. These results suggest that companies should adopt a holistic approach to managing profitability, liquidity, and capital structure. By focusing on maximizing profit efficiency while maintaining balanced liquidity and prudent debt management, companies can enhance sustainable financial performance in a competitive market environment.
PENGARUH NILAI TUKAR RUPIAH DAN INFLASI TERHADAP PRODUK DOMESTIK BRUTO DI INDONESIA Hilmiatus Sahla; Aris Siregar; Dian Ayu Andriani
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 8 No. 3 (2025): August 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i3.4105

Abstract

Abstract: This study aims to determine the effect of the rupiah exchange rate and inflation on Indonesia's gross domestic product. The data observed for 10 years with quarter one to four data in each year, namely 2013-2022, which comes from reports and compilation publications from Bank Indonesia. The model used is multiple linear regression with ordinary least square (OLS) analysis method. The results showed that simultaneously and partially, the Rupiah Exchange Rate and inflation variables had a significant effect on Indonesia's GDP, the coefficient of determination (Adj. R2 = 0.763785) shows that this means that the variation in the Rupiah Exchange Rate and Inflation can explain the Gross Domestic Product variable in Indonesia by 76.37%, while the remaining 23.63% is explained by other variables not included in this research model. Keywords: Rupiah Exchange Rate, Inflation, Gross Domestic Product, Indonesia Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh Nilai tukar rupiah  dan Inflasi terhadap Produk Domestik Bruto Indonesia Data yang diamati selama 10 tahun dengan data triwulan satu sampai dengan empat pada setiap tahunnya, yaitu tahun 2013-2022, yang berasal dari laporan dan kompilasi publikasi dari Bank Indonesia. Model yang digunakan adalah regresi linier berganda dengan metode analisis ordinary least square (OLS).Hasil penelitian menunjukkan bahwa secara simultan dan parsial,  variabel Nilai Tukar Rupiah  dan inflasi berpengaruh signifikan terhadap PDB Indonesia,Nilai koefisien determinasi (Adj. R2 = 0,763785) menunjukkan Hal ini berarti variasi Nilai Tukar Rupiah dan Inflasi dapat menjelaskan variabel Produk Domestik Bruto di Indonesia sebesar 76,37%, sedangkan sisanya 23,63% dijelaskan oleh variabel lain yang tidak terdapat dalam model penelitian ini. Kata kunci: Nilai Tukar Rupiah, Inflasi, Produk Domestik Bruto, Indonesia
PENGARUH RETURN ON EQUITY (ROE), DEBT TO EQUITY RATIO (DER) DAN PRICE EARNING RATIO (PER) TERHADAP PRICE BOOK VALUE (PBV) PADA PERUSAHAAN TEKNOLOGI YANG TERDAFTAR DI BEI Dian Ayu Andriani; Aris Siregar; Hilmiatus Sahla; Zulfa Khairina Batubara; Azizah Siregar
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 1 (2026): February 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i1.5782

Abstract

Abstract: This study aims to determine whether ROE, DER and PER simultaneously and partially affect PBV in technology companies listed on the IDX. This type of research is quantitative research that is descriptive in nature. Data analysis in this study uses a multiple regression analysis model using SPSS 20 for Windows software. Based on the results of the F test, it shows that together the ROE, DER and PER variables have an effect on PBV with a sig F value of 0.000 < significant level of 0.05 and a calculated F value (130.776)> Ftable (2.98). The results of the t test show that the ROE results show a calculated t value> ttable (2.224> 2.05183) and a significant value (0.035 ttable (4.002 > 2.05183) and a significant value (0.000 < 0.05), meaning that PER has an effect and is significant on PBV. The results of the determination coefficient test (R2), the customized R Square value is 0.511 or 51.1%. This means that 51.1% of the PBV variable can be explained by variations in the three independent variables (ROE, DER, and PER), while the remaining 48,9% are explained by other variables outside the model. Keywords: Return On Equity (ROE), Debt to Equity Ratio (DER), Price Earning Ratio (PER), and Price Book Value (PBV) Abstrak :Penelitian ini bertujuan untuk mengetahui apakah ROE, DER dan PER secara simultan dan parsial berpengaruh terhadap PBV pada perusahaan teknologi yang terdaftar di BEI. Jenis penelitian ini adalah penelitian kuantitatif yang bersifat deskriftif. Analisis data dalam penelitian ini menggunakan model analisis regresi berganda dengan menggunakan software SPSS 20 for windows. Berdasarkan hasil uji F menunjukkan bahwa secara bersama-sama variabel ROE, DER dan PER mempunyai pengaruh terhadap PBV dengan hasil nilai sig F sebesar 0,000 < tingkat signifikan 0,05 dan nilai Fhitung (130,776) > Ftabel (2,98). Hasil uji t diketahui bahwa hasil ROE menunjukkan nilai thitung > ttabel (2,224 > 2,05183) dan nilai signifikan (0,035 < 0,05) artinya ROE berpengaruh dan signifikan terhadap PBV. DER menunjukkan nilai -thitung < ttabel (-2,882 < 2,05183) dan nilai signifikan (0,008 < 0,05), artinya berpengaruh DER negatif dan signifikan terhadap Price Book Value (PBV). PER menunjukkan nilai thitung > ttabel (4,002 > 2,05183) dan nilai signifikan (0,000 < 0,05), artinya PER berpengaruh dan signifikan terhadap PBV. Hasil uji koefisien determinasi (R2), nilai adjusted R Square sebesar 0,511 atau 51,1%. Hal ini berarti bahwa 51,1% variabel PBV yang bisa dijelaskan oleh variasi dari ketiga variabel independen (ROE, DER, dan PER), sedangkan sisanya 48,9 % dijelaskan oleh variabel lain di luar model. Kata kunci : Return On Equity (ROE), Debt to Equity Ratio (DER), Price Earning Ratio (PER), dan Price Book Value (PBV)
PENGARUH CURRENT RATIO (CR), BEBAN OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL (BOPO), DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP PROFITABILITAS PADA BANK UMUM DI BURSA EFEK INDONESIA Putri Rahmadani Marpaung; Dian Ayu Andriani
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 2 (2026): April 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i2.6192

Abstract

Abstract: The results of the research and discussion described in the previous chapter, the following are the conclusions of the research results obtained: Simultaneously, the results of this regression test obtained a significant value of 0.001 <0.05, while the Ftable was 2.58, so the calculated F> Ftable (8.766> 2.58) from these results it can be concluded that simultaneously the Current Ratio (CR), Operating Expenses to Operating Income (BOPO), and Loan to Deposit Ratio (LDR) simultaneously influence Return on Assets (ROA) and H0 is rejected H1 is accepted. Partially, the significant value of the Current Ratio is 0.549> 0.05, the calculated t value (-0.606) <ttable (- 2.03693). This means that partially the Current Ratio variable has a negative and insignificant effect on Return on Assets and based on the comparison between the calculated ttable and ttable it can be concluded that H0 is rejected H2 is accepted. Partially, it is known that the results of the data testing of the Operating Expenses to Operating Income variable have a significance of 0.004 <0.05 with a calculated t value of 3.146> t table of 2.03693. This means that the Operating Expenses to Operating Income variable partially has a positive and significant effect on Return On Assets, so the decision is that H0 is rejected and H2 is accepted. Partially, it is known that the Loan To Deposit Ratio has a significant value of 0.025 <0.05 with a calculated t value of (- 2.347) <t table (-2.03693). Partially, the Loan To Deposit Ratio variable has a negative and significant effect on Return On Assets and based on the comparison between t count and t table, it can be concluded that H0 is rejected and H2 is accepted. The Adjusted R Square value, or coefficient of determination, is 0.350. This means that 35% of the variation or change in Return on Assets is explained by variations in the Current Ratio, Debt to Equity Ratio, and Loan to Deposit Ratio, while 65% is explained by other factors not included in this research model. Keywords: Current Ratio, Operating Expenses to Operating Income, and Loan to Deposit Ratio Profitability   Abstrak: Hasil penelitian dan pembahasan yang telah diuraikan pada bab sebelumnya, berikut ini adalah kesimpulan hasil penelitian yang diperoleh: Secara parsial bahwa nilai signifikan Current Ratio sebesar 0,549 > 0,05 nilai thitung (-0,606) < ttabel (-2,03693). Hal ini berarti secara parsial variabel Current Ratio berpengaruh negatif dan tidak signifikan terhadap Return On Asset dan berdasarkan perbandingan antara thitung dan ttabel dapat ditarik kesimpulan bahwa H0 ditolak H2 diterima. Secara parsial diketahui hasil pengujian data variabel Beban Operasional Terhadap Pendapatan Operasional mempunyai signifikan sebesar 0,004 < 0,05 nilai thitung 3,146 > ttabel 2,03693. Hal ini berarti bahwa variabel Beban Operasional Terhadap Pendapatan Operasional secara parsial berpengaruh positif dan sigifikan terhadap Return On Assets, maka keputusan nya bahwa H0 ditolak H2 diterima. Secara parsial diketahui bahwa Loan To Deposit Ratio dengan nilai signifikan sebesar 0,025 < 0,05 dengan nilai thitung (-2,347) < ttabel (-2,03693). Secara parsial variabel Loan To Deposit Ratio berpengaruh negatif dan signifikan terhadap Return On Assets dan berdasarkan perbandingan antara thitung dan ttabel dapat ditarik kesimpulan bahwa H0 ditolak H2 diterima. Secara simultan bahwa hasil uji regresi ini di dapat nilai signifikan sebesar 0,001 < 0,05, sedangkan Ftabel sebesar 2,58 maka diperoleh Fhitung > Ftabel (8.766 > 2.58) dari hasil tersebut dapat ditarik kesimpulan bahwa  secara simultan Current Ratio (CR), Beban Operasional Terhadap Pendapatan Operasional (BOPO), dan Loan To Deposit Ratio (LDR) berpengaruh secara serempak terhadap Return On Assets (ROA) dan H0 ditolak H1 diterima. Nilai Adjusted R Square atau koefisien determinasi adalah 0,350, hal hal ini berarti 35% variasi atau perubahan dalam Return On Asset dijelaskan oleh variasi Dari Current Ratio, Debt To Equity Ratio, dan Loan To Deposit Ratio sedangkan 65% dijelaskan oleh sebab-sebab lain yang tidak dimasukkan dalam model penelitian ini. Kata Kunci: Current Ratio, Beban Operasional, Pendapatan Operasional, Loan To Deposit Ratio dan Profitabilitas
Co-Authors Abdul Jailani Manurung Adilla Fitri Ahmad Zulkifli ARIS SIREGAR Aris Siregar Aris, Siregar Azizah Siregar Batubara, Zulfa Khairina Dandy Gunawan Sinaga Dicky Apdilah Dila Mawarsih Emiel Salim Siregar Erwin Christian Tampubolon H Aly, Moustafa Harmayani Hendi Setiawan Hsb Hilmiatus Sahla Hilmiatussahla, Hilmiatussahla Hsb, Hendi Setiawan Ikhwan, Ali Khairani, Liza Khulsum, Umi Larasati Andini Lindi Amara Nasution Liza Khairani Lubis, Alweni Khoiriyah M Reno Ramadhana Siregar Mayzura Mayzura Mayzura, Mayzura Nasution, Lindi Amara Nisfu Fhitri Nurmala Nurmala Putri Rahmadani Marpaung R. Rusli Rusli Rusli Sahla, Hilmiatus Sartika Sartika Simanjuntak, Helmina Sinambela, Nur Isnaini Siregar, Azizah Siregar, M Reno Ramadhana Sri Wahyuni Suci Imelda Syahputri Anggraini Taopik Hidayat Widya Ayu Pratiwi Windi Massari ZULFA KHAIRINA BATUBARA