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Pengaruh Current Ratio (CR) dan Debt to Asset Ratio (DAR) terhadap Return on Asset (ROA) Studi Empiris Kinerja Keuangan pada PT Unilever Indonesia Tbk, Tahun 2013-2022 Padilah, Diki; Janudin
Jurnal Ilmiah PERKUSI Vol. 4 No. 3 (2024): PERKUSI
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/j.perkusi.v4i3.40209

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh secara parsial Pengaruh Current Ratio (CR) berpengaruh terhadap Return On Asset (ROA), untuk mengetahui bagaimana pengaruh secara parsial Debt To Asset Ratio (DAR) berpengaruh terhadap Return On Asset (ROA), untuk mengetahui bagaimana pengaruh secara simultan Pengaruh Current Ratio (CR) dan Debt To Asset Ratio (DAR) Terhadap Return On Asset (ROA), Metode penelitian yang digunakan dalam penelitian ini adalah analisis kuantitatif, Data analisis yang digunakan dalam penelitian ini adalah data yang bersifat kuantitatif yaitu data-data yang bersifat angka, Sampel yang digunakan berupa Laporan Keuangan Triwulan pada PT Unilever Indonesia Tbk, Tahun 2013-2022, Metode analisis data yang digunakan untuk melakukan pengujian hipotesis adalah analisis regresi linier berganda dengan uji t dan uji f, Hasil penelitian ini menunjukan bahwa hasil uji secara parsial Current Ratio (CR) tidak berpengaruh terhadap Return On Asset (ROA), Berdasarkan pada nilai Sig, dari Current Ratio (CR) sebesar 0,7441 > 0,05 dengan nilai coefficient regresi (-0,328883), Hasil penelitian menunjukan bahwa hasil uji secara parsial Debt To Asset Ratio (DAR) berpengaruh terhadap Return On Asset (ROA), Berdasarkan pada nilai Sig, dari nilai tukar rupiah sebesar 0,0130 < 0,05 dengan nilai coefficient regresi (-2,609055), Hasil uji secara simultan menunjukkan bahwa Pengaruh Current Ratio (CR) dan Debt To Asset Ratio (DAR) berpengaruh positif dan signifikan terhadap Debt To Asset Ratio (DAR), Besarnya koefisien determinasi (adjusted R square) sebesar 0,110601 ini memperlihatkan bahwa variabel-variabel independen sebesar 11,06%, Sedangkan selisihnya 89,94% dijelaskan oleh variabel lain diluar variabel yang dipilih.

PENGARUH CASH TURNOVER (CTO), TOTAL ASSET TURNOVER (TATO) DAN DEBT TO ASSET RATIO ( DAR ) TERHADAP RETURN ON ASSET (ROA) PADA PT KALBE FARMA TBK PERIODE 2013-2022 Arum Utami, Diah; Janudin
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

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The purpose of this study was to determine the effect of Cash Turnover (CTO), Total Asset Turnover (TATO) and Debt to Asset Ratio (DAR) on Return on Asset (ROA) at PT Kalbe Farma Tbk. Both partially and simultaneously. The method used is the Quantitative Method. With the sample used is the financial summary, financial position and profit and loss statements of PT. Kalbe Farma Tbk for the period 2013-2022. Data analysis using descriptive statistical tests, classical assumption tests, multiple regression analysis, hypothesis tests, and determination coefficient tests. The results of the partial test Cash Turnover has a negative but insignificant effect on Return on Asset with a significance value of 0.529> 0.05 and a t_count value of -0.668 <t_table 2.365. Total Asset Turnover has a positive and significant effect on Return on Asset with a significance value of 0.003 <0.05 and a t_count value of 4.750> t_table 2.365. Debt to Asset Ratio has a positive but insignificant effect on Return on Asset with a significance value of 0.527> 0.05 and a t_count of 0.671 <t_table 2.365. The results of simultaneous testing of Cash Turnover, Total Asset Turnover and Debt to Asset Ratio have a positive and significant effect on Return on Asset with a significance value of 0.000 <0.05 and F_count 42.622> F_table 4.760. The results of the Determination Coefficient test show an Adjusted R-Square of 0.933, meaning that the influence of Cash Turnover, Total Asset Turnover and Debt to Asset Ratio on Return on Assets together has a contribution of 89.95%. Meanwhile, 10.5% is influenced by other variables not analyzed in this study.

PENGARUH TOTAL ASSET TURNOVER DAN NET PROFIT MARGIN TERHADAP RETURN ON ASSET PADA PERUSAHAAN SUB SEKTOR PABRIK TEMBAKAU YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2022 Anugrah, Dimas; Janudin
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

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The purpose of this study is to determine the partial and simultaneous influence of the independent variables, namely Total Asset Turnover and Net Profit Margin on the bound variable, namely Return On Asset. This research was conducted on Tobacco Factory Sub-Sector Companies listed on the Indonesia Stock Exchange for the 2015-2022 period. This research includes quantitative research with a causal associative research type. The sample used in this study is 4 companies with a population of 5. Purposive sampling technique. The data used is secondary data, namely the financial statements of tobacco factory sector companies listed on the Indonesia Stock Exchange. The data analysis techniques used are model estimation test, panel data regression, classical assumption test, T test, F test, and determination coefficient. The results of the study show that partially Total Asset Turnover does not have a significant influence on Return On Asset where the calculated value is 1.714251 < table 2.04523 and the significance value is 0.0984 > 0.05. while Net Profit Margin has a significant influence on Return On Asset where the calculated value is 6.371727 > table 2.04523 and the significance value is 0.0000 < 0.05. Simultaneously, Total Asset Turnover and Net Profit Margin have a significant influence on Return On Asset where the value of Fcal 85.32059 > Ftable is 3.33 and the significance value is 0.0000 < 0.05. The coefficient value of determination (R2) on the adjusted R Square generated from the regression model is 0.931507 or 93.15%. This means that 93.15% of the dependent variables of Return On Asset can be affected by independent variables, namely Total Asset Turn Over and Net Profit Margin. While the remaining 6.85% was influenced by other variables that were not studied in this study.

PENGARUH RETURN ON EQUITY (ROE) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM PADA PT. SURYA CITRA MEDIA TBK PERIODE 2013-2022 Bila Ardani, Dwi; Janudin
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

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The purpose of the study was to determine the effect of Return On Equity and Debt to Equity Ratio on Share Price at PT Surya Citra Media Tbk. both partially and simultaneously. The method used is quantitative method. The sample used is the financial statements in the form of balance sheets and income statements of PT Surya Citra Media Tbk. period 2013-2022. This research data analysis uses classical assumption test, multiple linear regression analysis, hypothesis testing, and coefficient of determination analysis. The results of the research Return On Equity partially has a significant effect on Stock Price. Hypothesis testing obtained tcount> ttable value. Thus Ha1 is rejected and Ho1 is accepted, meaning that there is a partially significant effect between Return On Equity on Stock Price. Debt to Equity Ratio partially has no significant effect. Hypothesis testing found the value of tcount < ttable or. Thus Ha2 is rejected and Ho2 is accepted, meaning that there is no partially significant effect between Debt to Equity Ratio on Stock Price. Return On Equity and Debt to Equity Ratio simultaneously have a significant effect. Hypothesis testing obtained the value of Fcount> Ftable. Thus Ho3 is rejected and Ha3 is accepted, meaning that there is a significant influence between Return On Equity and Debt to Equity Ratio simultaneously on Stock Price.

PENGARUH TOTAL ASSET TURNOVER, CASH RATIO DAN DEBT TO ASSET RATIO TERHADAP RETURN ON ASSET PADA PT ASTRA INTERNATIONAL TBK PERIODE 2013-2022 Putri Dinanti, Dhara; Janudin
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

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The purpose of this research is to determine the effect of Total Asset Turnover, Cash Ratio and Debt To Asset Ratio on Return On Assets at PT. Astra International Tbk. Period 2013 – 2022 either partially or simultaneously. The method used is a quantitative method. The sample used is the financial report of PT. Astra International Tbk. In Jakarta for 10 years. Data analysis uses classical assumption tests, regression analysis, correlation coefficient analysis, coefficient of determination analysis and hypothesis testing. The results of the partial Total Asset Turnover research can be concluded to have a positive and significant effect on Return On. Cash Ratio partially has a negative and insignificant effect on Return On. Debt To Asset Ratio partially has a negative and significant effect on Return On Assets. The results of simultaneous testing of Total Asset Turnover, Cash Ratio, Debt To Asset Ratio have a positive and significant effect on Return On. The results of the coefficient of determination meaning that together the influence of Total Asset Turnover, Cash Ratio and Debt To Asset Ratio on Return On Assets.

ANALISIS RASIO LIKUIDITAS DAN PROFITABILITAS UNTUK MENGUKUR KINERJA KEUANGAN PADA PT ASTRA INTERNATIONAL TBK PERIODE 2014-2023 Fatika Sari, Dwi; Janudin
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

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This research aims to determine the condition of the financial performance of the company PT Astra International Tbk in the period 2014 to 2023 using financial ratio measuring instruments. The research method used is a quantitative descriptive method. Meanwhile, the profitability ratio is the company's ability to generate profits during a certain period. From the results of research using the liquidity ratio from 2014-2023, looking at the current ratio, the results showed that 135.36% of the companies were declared healthy. The quick ratio obtained a result of 111.93% of the company being declared healthy. Judging from the cash ratio, the results were 38.26%. From the results of calculating profitability ratios using Net Profit Margin, the company was declared unhealthy because the average value was still below 12% according to the standards of the Minister of Finance Decree No. 740. Judging from the Return On Assets, the company was declared unhealthy. healthy because the average value is still below 12% according to the standard of Decree of the Minister of Finance No. 740. And seen from the Return On Equity, the result is 14.43%. The company is declared very healthy because the value is above the standard of Decree of the Minister of Finance No. 740. And seen from the Operational Profit Margin got a result of 13.98% and the company was declared very healthy because the average value was above 12% according to the Minister of Finance Decree No. 740. And seen from the Gross Profit Margin, it got a result of 21.27% and the company was declared very healthy because the average value was above 12 % according to the standards of Minister of Finance Decree No. 740.

PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSETS PADA PT MUSTIKA RATU TBK PERIODE 2013-2022 Maulidiah, Eka; Janudin
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

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The purpose of this research is to determine the influence of the Current Ratio and Debt to Equity Ratio on Return on Assets at PT Mustika Ratu, Tbk either partially or simultaneously. The method used is a quantitative method. The sample used is the financial report of PT Mustika Ratu, Tbk for 10 years, namely the 2013- 2022 period. The analysis method used in this research is multiple linear regression analysis. Data analysis uses the SPSS version 26 software application. Data analysis uses the classic assumption test, regression analysis, correlation coefficient analysis. Analysis of the coefficient of determination and hypothesis testing. The results of this research are that the Current Ratio has a significant effect on Return on Assets with a coefficient of determination value of 0,19% and the hypothesis test shows that the calculated t value > t table or (0.442 > 5.14), this is also confirmed by the p value < Sig. 0,05 or (0,001 < 0,05). Debt to Equity has a significant effect on Return on Assets with a coefficient of determination value of 71% influenced by other factors. Hypothesis testing obtained t count > t table or (-,783 < 2306). This is also confirmed by the p value < Sig. 0,05 or (0,456 > 0,05).

PENGARUH TOTAL ASSETS TURNOVER, CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP NET PROFIT MARGIN PADA PT NIPPON INDOSARI CORPINDO TBK PERIODE 2013-2022 Dhea Dwi Octavia; Janudin
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

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The objective of this research is to determine the influence of Total Asset Turnover, Current Ratio, and Debt to Equity Ratio on Net Profit Margin at PT Nippon Indosari Corpindo Tbk, both partially and simultaneously. The method used is the Quantitative Method, with the sample consisting of the financial summary, financial position report, and profit and loss statement of PT Nippon Indosari Corpindo Tbk for the period 2013-2022. Data analysis includes descriptive statistical tests, classical assumption tests, simple regression analysis, multiple regression analysis, hypothesis testing, autocorrelation tests, and determination coefficient tests. The partial test results show that Total Asset Turnover has a positive and significant effect on Net Profit Margin with a significance value of 0,013 < 0,05 and a t_count value of 3,508 > t_table 2,306. The Current Ratio has a negative and insignificant effect on Net Profit Margin with a significance value of 0,749 > 0,05 and a t_count value of -0,335 < t_table 2,306. The Debt to Equity Ratio has a positive and insignificant effect on Net Profit Margin with a significance value of 0,106 > 0,05 and a t_count value of 1,902 < t_table 2,306. Simultaneously, Total Asset Turnover, Current Ratio, and Debt to Equity Ratio have a positive and significant effect on Net Profit Margin with a significance value of 0,007 < 0,05 and an F_count value of 11,272 > F_table 4,530. The Determination Coefficient test results show an Adjusted R Square of 0,774, meaning that together, the influence of Total Asset Turnover, Current Ratio, and Debt to Equity Ratio on Net Profit Margin contributes 77,4%. Meanwhile, 22,6% is influenced by other variables not analyzed in this research.

Pengaruh Keputusan Investasi, Keputusan Pendanaan, Dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada PT Mayora Indah Tbk Periode 2015-2024 Karliyah; Janudin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9654

This study aims to determine the effect of Investment Decision, Funding Decision, and Dividend Policy variables on Company Value at PT Mayora Indah Tbk. This research method is quantitative. The sample used is the financial report of PT Mayora Indah Tbk for 10 (ten) years. Based on the results of the T-test of Investment Decision on Company Value, it produces Tcount <Ttable (1.227 <2.306), this indicates that there is no significant effect between Investment Decision on Company Value. The results of Funding Decision on Company Value Tcount> Ttable (3.410> 2.306), so there is a significant effect between Funding Decision on Company Value. Meanwhile, Dividend Policy Results do not have a significant effect on Company Value Tcount <Ttable (0.942 <2.306). Furthermore, the results of the F-test indicate that investment decisions, funding decisions, and dividend policies together have a significant effect on Company Value, as indicated by Fcount> Ftable (10.326> 4.530).

Pengaruh Keputusan Investasi, Keputusan Pendanaan, Dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada PT Mayora Indah Tbk Periode 2015-2024 Karliyah; Janudin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9654

This study aims to determine the effect of Investment Decision, Funding Decision, and Dividend Policy variables on Company Value at PT Mayora Indah Tbk. This research method is quantitative. The sample used is the financial report of PT Mayora Indah Tbk for 10 (ten) years. Based on the results of the T-test of Investment Decision on Company Value, it produces Tcount <Ttable (1.227 <2.306), this indicates that there is no significant effect between Investment Decision on Company Value. The results of Funding Decision on Company Value Tcount> Ttable (3.410> 2.306), so there is a significant effect between Funding Decision on Company Value. Meanwhile, Dividend Policy Results do not have a significant effect on Company Value Tcount <Ttable (0.942 <2.306). Furthermore, the results of the F-test indicate that investment decisions, funding decisions, and dividend policies together have a significant effect on Company Value, as indicated by Fcount> Ftable (10.326> 4.530).

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