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PENGARUH WORKING CAPITAL TURNOVER DAN DEBT TO ASSET RATIO TERHADAP NET PROFIT MARGIN PT SEMEN INDONESIA (PERSERO) TBK PERIODE 2013-2023 Ivan Bachtiar; Yeti Kusmawati
Journal of Research and Publication Innovation Vol 3 No 1 (2025): JANUARI
Publisher : Journal of Research and Publication Innovation

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Abstract

This study aims to determine the effect of Working Capital Turnover and Debt to Asset Ratio on Net Profit Margin partially and simultaneously at PT Semen Indonesia ( Persero ) Tbk for the period 2013-2023. This research method is descriptive quantitative. The data source of this research is secondary data. The data analysis methods used are classical assumption tests, multiple linear regression equations, t tests and F tests. The results of the study based on the Working Capital Turnover t test partially had a negative and insignificant effect on Net Profit Margin, where the t test (- 1.254) < t table (2.262) with a significance level (0.241> 0.05), meaning Ho accepted Ha rejected. The Debt to Asset Ratio t test partially has a negative and significant effect on Net Profit Margin, where the t test count (-4,238) < t table (2,262) with a significance level of (0.002 < 0.05), meaning Ho is accepted Ha is rejected. The F test is influential and significant where the Fcount test (8.587)> Ftable (4.46) with a significance level (0.010 <0.05) means that Ho is rejected Ha is accepted, and the multiple linear regression equation shows Y = 33.829 - 0.002X1 + -0.558X2, meaning that if WCT and DAR = 0, then Net Profit Margin is 33, 829, while the results of the coefficient of determination R2 (R Square) = 0.682, meaning that there is a contribution of the influence of Working Capital Turnover and Debt to Asset Ratio on Net Profit Margin of 68.2% and the remaining 31.8% which is influenced by other factors not examined.
ANALISIS RASIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS UNTUK MENGUKUR KINERJA KEUANGAN PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY TBK PERIODE 2019 - 2023 Muhammad Reza; Yeti Kusmawati
Journal of Research and Publication Innovation Vol 3 No 3 (2025): JULY
Publisher : Journal of Research and Publication Innovation

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Abstract

This research aims to find out how the financial performance of PT Ultrajaya Milk Industry & Trading Company, Tbk is based on analysis of liquidity ratios (current ratio, quick ratio, cash ratio), solvency ratios (debt to assets ratio, debt to equity ratio), and profitability ratios (return on assets, return on equity). The research method used is quantitative descriptive method and secondary data collection. The population of this research is the Financial Report of PT Ultrajaya Milk Industry & Trading Company, Tbk and the sample used in this research is the balance sheet and profit and loss report for 5 years from 2019-2023. The research results show that the company's liquidity ratio for the 2019-2023 period is above industry standards. The company's Solvency Ratio for the 2019-2023 period is below industry standards. And the company's Profitability Ratio for the 2019-2023 period is below industry standards.
PENGARUH MODAL KERJA DAN CURRENT RATIO TERHADAP ROE PADA PT INDOFOOD SUKSES MAKMUR TBK TAHUN 2014-2024 Siti Mariyam; Yeti Kusmawati
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 4 (2025): AGUSTUS - SEPTEMBER 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Modal Kerja dan Current Ratio terhadap Return on Equity (ROE) pada PT Indofood Sukses Makmur Tbk selama periode 2014–2024. Metode penelitian ini kuantitatif. Penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan yang dianalisis dengan metode regresi linier berganda. Uji parsial (t-test) dan uji simultan (F-test) digunakan untuk menguji pengaruh masing-masing variabel independen terhadap variabel dependen dengan tingkat signifikansi 5%. Hasil penelitian menunjukkan bahwa: (1) Modal Kerja tidak berpengaruh signifikan terhadap nilai ROE perusahaan; (2) Current Ratio tidak berpengaruh signifikan terhadap nilai ROE perusahaan; (3) Secara simultan, Modal Kerja dan Current Ratio tidak berpengaruh signifikan terhadap nilai ROE perusahaan
PENGARUH CURRENT RATIO (CR) DAN TOTAL ASSET TURNOVER (TATO) TERHADAP RETURN ON ASSETS (ROA) PADA PT. INDOCEMENT TUNGGAL PRAKARSA PERIODE 2013-2022 Muhammad Qais Al Amin; Yeti Kusmawati
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 4 (2025): AGUSTUS - SEPTEMBER 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR) dan Total Assets Turnover (TATO) terhadap Return on Assets (ROA) pada PT. Indocement Tunggal Prakarsa Tbk periode 2013-2022. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan teknik pengambilan data menggunakan data skunder. populasi pada penelitian ini terdiri dari seluruh Laporan Keuangan PT. Indocement Tunggal Prakarsa Tbk dan sampel pada penelitian ini berupa laporan posisi keuangan dan laporan laba rugi serta teknik analisis data yang digunakan adalah analisis statisktik deskriptif, uji asumsi klasik,Uji regresi linier berganda, uji koefisien, dan uji hipotesis melalui program Statistical Product and Service Solution 26 (SPSS 26). Hasil penelitian ini menunjukkan bahwa : Secara Parsial current ratio (CR) berpengaruh dan signifikan terhadap Return on Assets (ROA) karena t hitung 5,459 > t tabel 2,365 dan nilai signifikan sebesar 0,001 < 0,05. Secara parsial total assets turnover berpengaruh dan signifikan terhadap Return on Assets kerena  Thitung 3,057 > Ttabel 2,305 dan nilai signifikan sebesar 0,018< 0,05. Secara simultan hasil Uji  F current ratio (CR) dan total assets turnover (TATO) memiliki pengaruh yang signifikan terhadap Return on Assets (ROA) Hal ini dapat dilihat dari nilai F-hitung > F-tabel atau (32,238 > 4,10), hal ini juga diperkuat dengan p value < sig. 0,50 atau (0,000 < 0,050).