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All Journal Gudang Jurnal Multidisiplin Ilmu Escalate : Economics and Business Journal
Neneng Yanti Andriani
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The Influence of Debt to Assets Ratio and Long Term Debt to Equity Ratio on Return On Investment (Case Study at PT. Indosat Tbk for the Period 2014-2023) Muhammad Adi Tegar; Neneng Yanti Andriani
Escalate : Economics and Business Journal Vol. 2 No. 01: Behavioral Finance, AI, and the Digital Economy: Pathways to Competitive Advantage
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v2i01.48

Abstract

This study was conducted to determine the influence of debt to asset and long term debt to equity ratio on Return on Investment at PT. Indosat, Tbk for the period 2014-2023. The research method used was descriptive associative method. The population in this study was secondary data from the financial reports of PT. Indosat, Tbk. The sample taken used nonprobability sampling technique with purposive sampling method with specific criteria, namely the financial reports per quarter of PT. Indosat, Tbk for the years 2014-2023. To test the influence analysis, Pearson product moment correlation analysis, coefficient of determination analysis, hypothesis testing using t-test and F-test, and multiple linear regression analysis were used. Based on the analysis conducted, it was shown that the correlation value of debt to asset to return on investment is 0.557 which falls into the moderate category, and the correlation value of long term debt to equity ratio to return on investment is 0.012 which falls into the very low category. Based on the determination analysis conducted, it was shown that the contribution of the independent variables (debt to asset and long term debt to equity ratio) to the dependent variable (return on investment) is 0.035 or 3.5%. In conclusion, 3.5% while the remaining 96.5% (100% - 3.5%) is influenced by other variables outside the study.
Capital Structure and Investment Return: A Case Study of PT Semen Indonesia Riska; Neneng Yanti Andriani
Gudang Jurnal Multidisiplin Ilmu Vol. 3 No. 6 (2025): GJMI - JUNI
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v3i6.1622

Abstract

This study aims to analyze the effect of Debt to Asset Ratio (DAR) and Long Term Debt to Equity Ratio (LTDTER) on Return on Investment (ROI) at PT Semen Indonesia (Persero) Tbk during the period 2016–2023. The method used is descriptive associative with a quantitative approach, using secondary data in the form of the company's quarterly financial reports obtained through purposive sampling techniques. The analytical tools used include Pearson Product Moment correlation analysis, coefficient of determination (R²), t-test and F-test, and multiple linear regression. The results of the study show that DAR has a negative correlation with ROI of -0.607, while LTDTER also shows a negative correlation of -0.478, both of which are included in the weak relationship category. The coefficient of determination value of 50.4% indicates that half of the variation in ROI can be explained by the two independent variables, while the remaining 49.6% is influenced by other factors outside the study. The F test shows that DAR and LTDTER simultaneously have a significant effect on ROI. This finding confirms that a high debt-based capital structure has a negative impact on investment returns, making it important for financial management to consider the efficiency of long-term debt use and total debt in long-term financial strategies.
Pengaruh Ukuran Perusahaan (Firm Size) Dan Profitabilitas (Profitability) Terhadap Struktur Modal (Capital Structure) Pada PT.Mayora Indah Tbk: Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2023 Ningsih; Neneng Yanti Andriani
Gudang Jurnal Multidisiplin Ilmu Vol. 2 No. 8 (2024): GJMI - AGUSTUS
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v2i8.632

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan profitabilitas terhadap struktur modal pada PT. Mayora Indah Tbk. Metode analisis yang digunakan meliputi analisis regresi linear berganda untuk menguji pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan profitabilitas secara parsial memiliki pengaruh yang lemah terhadap struktur modal, dengan nilai signifikansi masing-masing 0,001 dan 0,940. Uji F simultan menunjukkan bahwa ukuran perusahaan dan profitabilitas secara bersamaan berpengaruh signifikan terhadap struktur modal, dengan nilai F hitung sebesar 7,537 dan nilai signifikansi 0,002. Koefisien determinasi R Square sebesar 35,0% menunjukkan bahwa ukuran perusahaan dan profitabilitas menjelaskan 35,0% dari variabilitas struktur modal, sedangkan sisanya dipengaruhi oleh variabel lain. Penelitian ini merekomendasikan agar perusahaan menjaga kestabilan ukuran perusahaan dan meningkatkan profitabilitas untuk memperbaiki struktur modal. Penelitian lebih lanjut disarankan untuk mencakup data dari berbagai perusahaan untuk mendapatkan hasil yang lebih komprehensif.
Pengaruh Penjualan Dan Harga Pokok Penjualan Terhadap Laba Kotor Pada PT Hanjaya Mandala Sampoerna,Tbk: Yang Terdapat Di Bursa Efek Indonesia Periode Tahun 2014-2022 Maulidin Alfadil; Neneng Yanti Andriani
Gudang Jurnal Multidisiplin Ilmu Vol. 2 No. 8 (2024): GJMI - AGUSTUS
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v2i8.670

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Penjualan dan Harga Pokok Penjualan terhadap Laba Kotor pada PT. Hanjaya Mandala Sampoerna Tbk yang terdaftar di Bursa Efek Indonesia untuk periode 2014-2022. Metode analisis yang digunakan meliputi regresi linear berganda, uji t, dan uji F. Hasil analisis menunjukkan bahwa variabel Penjualan memiliki pengaruh yang sangat kuat terhadap Laba Kotor dengan nilai korelasi 0,929 dan signifikansi 0,000, sementara Harga Pokok Penjualan juga menunjukkan korelasi yang sangat kuat dengan nilai 0,885, meskipun pengaruhnya dianggap lemah secara parsial terhadap Laba Kotor dengan signifikansi 0,000 dan hasil t hitung yang negatif. Koefisien determinasi (R²) mencapai 100%, mengindikasikan bahwa Penjualan dan Harga Pokok Penjualan secara simultan memberikan kontribusi penuh terhadap variasi Laba Kotor. Uji F menunjukkan nilai F hitung (116321,755) jauh lebih besar daripada F tabel (3,28), dengan signifikansi 0,000, mengonfirmasi adanya pengaruh simultan yang signifikan. Kesimpulan dari penelitian ini adalah bahwa Penjualan memiliki dampak positif yang signifikan terhadap Laba Kotor, sedangkan Harga Pokok Penjualan, meskipun memiliki pengaruh kuat, menunjukkan dampak negatif yang signifikan. Penelitian ini menyarankan perusahaan untuk fokus pada strategi pemasaran dan efisiensi operasional untuk meningkatkan laba kotor secara keseluruhan.
Co-Authors Maulidin Alfadil Muhammad Adi Tegar Ningsih Riska