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PENGARUH RETURN ON ASSET (ROA), CURRENT RATIO (CR) DAN UKURAN PERUSAHAAN TERHADAP PRICE TO BOOK VALUE (PBV) PADA PT. ASTRA OTOPARTS, Tbk. Maryana; Nurhayati
J-ISCAN: Journal of Islamic Accounting Research Vol. 4 No. 1 (2022): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v4i1.327

Abstract

The purpose of this study was to determine the effect of Return On Assets (ROI), Current Ratio (CR) and Firm Size on Price To Book Value partially and simultaneously at PT. Otoparts, Tbk. Data collection techniques are documentation and literature study. The research population for 16 years starting from listing on the Indonesia Stock Exchange in 1997-2019. Then a sample of 10 years from 2011-2020 with purposive sampling technique. The data analysis technique used statistical analysis in the form of classical assumption test, multiple linear regression analysis of the coefficient of determination, t test and f test. The results showed that Return on Assets (ROA) had a partial and significant effect on Price To Book Value, Current Ratio (CR) and Firm Size had no partial and significant effect on Price To Book Value and Return On Assets (ROI), Current Ratio (CR) and Firm Size have a simultaneous effect on Price To Book Value.  
Analisis Current Ratio dan Debt to Equity Ratio Terhadap Pertumbuhan Laba PT Sumber Alfaria Trijaya Tbk Bella Sapira; Nurhayati; Nafisah Nurulrahmatiah
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6165

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR) dan Debt to Equity Ratio (DER) terhadap pertumbuhan laba pada PT Sumber Alfaria Trijaya Tbk periode 2015–2025. Penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan selama periode penelitian. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 11 observasi. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan program SPSS versi 22 yang diawali dengan uji asumsi klasik, meliputi uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi. Hasil penelitian menunjukkan bahwa secara parsial Current Ratio tidak berpengaruh signifikan terhadap pertumbuhan laba dengan nilai signifikansi sebesar 0,408 > 0,05. Debt to Equity Ratio juga tidak berpengaruh signifikan terhadap pertumbuhan laba dengan nilai signifikansi sebesar 0,984 > 0,05. Secara simultan, Current Ratio dan Debt to Equity Ratio tidak berpengaruh signifikan terhadap pertumbuhan laba dengan nilai Fhitung sebesar 0,739 dan signifikansi sebesar 0,507 > 0,05. Nilai koefisien determinasi (R²) sebesar 0,156 menunjukkan bahwa variabel Current Ratio dan Debt to Equity Ratio hanya mampu menjelaskan 15,6% variasi pertumbuhan laba, sedangkan sisanya sebesar 84,4% dipengaruhi oleh faktor lain di luar model penelitian. Dengan demikian, pertumbuhan laba PT Sumber Alfaria Trijaya Tbk lebih dipengaruhi oleh faktor-faktor lain selain likuiditas dan struktur modal.
Pengaruh Working Capital Turnover (WCT) dan Current Ratio (CR) Terhadap Return On Asset (ROA) pada PT. Mulia Industrindo, Tbk TAUFIKKURAHMAN HADNEN; Nurhayati; Puji Muniarty
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6187

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Working Capital Turnover (WCT) dan Current Ratio (CR) terhadap Return On Asset (ROA) pada PT. Mulia Industrindo, Tbk periode 2016-2024. Penelitian ini merupakan penelitian asosiatif dengan pendekatan kuantitatif. Berdasarkan kriteria purposive sampling, diperoleh sampel sebanyak 9 tahun yaitu dari tahun 2016-2024. Analisis data dilakukan secara bertahap dengan uji asumsi klasik, analisis regresi berganda dan pengujian hipotesis dengan uji t dan uji f. Hasil penelitian menunjukkan bahwa Working Capital Turnover (WCT) dan Current Ratio (CR) tidak berpengaruh signifikan secara parsial terhadap Return On Asset (ROA) pada PT. Mulia Industrindo, Tbk. Serta uji f menunjukkan bahwa variabel Working Capital Turnover (WCT) dan Current Ratio (CR) tidak berpengaruh signifikan secara simultan terhadap Return On Asset (ROA) pada PT.Mulia Industrindo, Tbk
Analisis Pengaruh Ukuran Perusahaan dan Debt to Asset Ratio Terhadap Return on Asset pada PT. Astra International, Tbk Sas; Nurhayati; Alwi
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6309

Abstract

This study aims to analyze the effect of firm size and Debt to Asset Ratio (DAR) on Return on Assets (ROA) at PT Astra International Tbk during the 2015–2024 period. The research employed a quantitative approach with an associative method. The data used were secondary data obtained from the company's annual financial statements published by the Indonesia Stock Exchange. Data analysis techniques included classical assumption tests, multiple linear regression, correlation coefficient analysis, coefficient of determination, t-test, and F-test. The results indicate that firm size has no significant effect on ROA, with a significance value of 0.340 > 0.05. Likewise, DAR has no significant effect on ROA, with a significance value of 0.223 > 0.05. Simultaneously, firm size and DAR do not significantly affect ROA, as indicated by a significance value of 0.306 > 0.05. The coefficient of determination shows that both variables explain only 28.7% of the variation in ROA, while the remaining 71.3% is influenced by other factors outside the research model. These findings suggest that corporate profitability is not solely determined by firm size and debt levels.
Analisis Perbadingan Rasio Solvabilitas Sebelum dan Sesudah Pandemi Covid-19 pada PT. Tempo Scan Pacific Tbk Karina Karina; Nurhayati; Ovriyadin
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6374

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan rasio solvabilitas PT Tempo Scan Pacific Tbk sebelum dan sesudah pandemi COVID-19. Rasio solvabilitas yang dianalisis meliputi Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER). Penelitian ini menggunakan pendekatan kuantitatif komparatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan periode 2018–2022. Analisis data dilakukan menggunakan uji Independent Sample t-Test dengan bantuan perangkat lunak SPSS versi 22. Hasil penelitian menunjukkan bahwa nilai signifikansi DAR sebesar 0,819 (>0,05) dan nilai signifikansi DER sebesar 0,968 (>0,05). Hasil tersebut menunjukkan bahwa tidak terdapat perbedaan yang signifikan pada rasio solvabilitas sebelum dan sesudah pandemi COVID-19. Dengan demikian, pandemi COVID-19 tidak memberikan pengaruh yang signifikan terhadap kondisi solvabilitas perusahaan. PT Tempo Scan Pacific Tbk mampu menjaga stabilitas keuangan dan keseimbangan struktur modalnya pada periode sebelum maupun sesudah pandemi.
Analisis Current Ratio, Quick Ratio, dan Cash Ratio pada PT. Nippon Indosari Corpindo Tbk Nuraini Nuraini; Nurhayati
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6480

Abstract

This study aims to analyze the liquidity level of PT Nippon Indosari Corpindo Tbk through the measurement of Current Ratio, Quick Ratio, and Cash Ratio. The study employed a descriptive quantitative approach using secondary data obtained from the company's financial statements published by the Indonesia Stock Exchange (IDX). The sample consisted of the financial statements of PT Nippon Indosari Corpindo Tbk for the 2020–2024 period selected through purposive sampling. Data analysis was conducted using liquidity ratio analysis and a one-sample t-test with the assistance of SPSS version 22. The results indicate that the Current Ratio is lower than or equal to the 200% benchmark, indicating that the company's liquidity condition based on the Current Ratio is not yet satisfactory. Meanwhile, the Quick Ratio exceeds the 150% benchmark and the Cash Ratio exceeds the 50% benchmark, indicating good liquidity performance. These findings suggest that the company has a relatively strong ability to meet its short-term obligations, although improvements in current asset management are still needed to optimize the Current Ratio
Pengaruh Kebijakan Deviden dan Keputusan Investasi Terhadap Nilai Perusahaan pada Pt Sumber Alfaria Trijaya Tbk di Bursa Efek Indonesia M. Alif Akbar; Nurul Huda; Nurhayati
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6541

Abstract

This study aims to analyze the effect of dividend policy and investment decisions on firm value at PT Sumber Alfaria Trijaya Tbk, which is listed on the Indonesia Stock Exchange during the 2014–2025 period. This research employed a quantitative approach with an associative-causal design. The data used were secondary data obtained from the company's annual financial reports and official publications of the Indonesia Stock Exchange. The sample was selected using a purposive sampling technique with an observation period of 12 years. The independent variables consisted of dividend policy, proxied by the Dividend Payout Ratio (DPR), and investment decisions, proxied by the Price Earning Ratio (PER), while the dependent variable was firm value, proxied by the Price to Book Value (PBV). Data analysis was conducted using multiple linear regression with the assistance of SPSS software through classical assumption tests, coefficient of determination, t-tests, and F-tests. The results indicate that, partially, dividend policy has no significant effect on firm value, with a significance value of 0.593. Investment decisions also have no significant effect on firm value, with a significance value of 0.971. Simultaneously, dividend policy and investment decisions do not significantly affect firm value, with a significance value of 0.805. The coefficient of determination (R²) of 0.047 indicates that the research variables explain only 4.7% of the variation in firm value, while the remaining 95.3% is influenced by other factors outside the research model.
Co-Authors Alwi Bella Sapira Karina Karina M. Alif Akbar Maryana Nafisah Nurulrahmatiah Nuraini Nuraini Ovriyadin Puji Muniarty Sas TAUFIKKURAHMAN HADNEN