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PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON EQUITY PADA PT SAMPOERNA AGRO TBK PERIODE 2013-2022 Humaira, Chairina; Sutiman
Journal of Research and Publication Innovation Vol 2 No 3 (2024): JULY
Publisher : Journal of Research and Publication Innovation

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Abstract

This research aims to determine the influence of the Current Ratio (CR) and Debt to Equity Ratio (DER) on Return On Equity at PT Sampoerna Agro Tbk for the 2013-2022 period, both partially and simultaneously. The type of research used is quantitative research, and is descriptive. The data collection technique used is published secondary data, data taken from the official website of PT Sampoerna Agro Tbk for the 2013-2022 period. The data analysis method used in this research is descriptive statistics, classical assumption testing, and also uses simple and multiple linear regression data analysis techniques, correlation coefficient, hypothesis testing (t test and f test), and coefficient of determination. From the results of the t test hypothesis testing, it shows that the Current Ratio (CR) has no significant effect on Return On Equity where the t value is 1.663 < t table value 2.365, with a significance value of 0.140 > 0.05, while the Debt to Equity Ratio (DER) has no significant effect on Return On Equity where the t value is -1.057 < t table value 2.365, with a significance value of 0.325 > 0.05. Simultaneously (F test) Current Ratio (CR) and Debt to Equity Ratio (DER) together have no significant effect on Return On Equity where the Fcount value is 2.843 < Ftable value 4.46 with a significance of 0.125 > 0.05. The coefficient of determination test shows a value of 44.8%, while the remaining 55.2% is influenced by other variables not examined in this research.  
Pengaruh ROA,ROE dan NPM Terhadap Pertumbuhan Laba Pada Perusahaan Rokok Yang Terdaftar Pada IDX Meida, Anna; Humaira, Chairina; Agustina, Anita
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 1 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i1.72

Abstract

This study aims to analyze the effect of company financial performance on profit growth in cigarette companies listed on the IDX. The data for this research uses secondary data published on the Indonesian stock exchange and the website of each cigarette company in the form of financial reports for the 2017-2019 period. The financial statements are analyzed using profitability ratios. the ratios used are ROA, ROE, and NPM as independent variables. The results of this study are (H1) Return On Assets (ROA) has a negative and not significant effect on profit growth, (H2 ) Return On Equity (ROE) has a negative and not significant effect on profit growth, (H3) Net Profit Margin (NPM) positive and significant effect on profit growth.