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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Ekonomi Trend : Pemasaran, Produksi, Keuangan, SDM, Akuntansi dan Sistem Informasi Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Minfo Polgan (JMP)
Nisfu Fhitri
Universitas Asahan
Computer Science & IT Economics, Econometrics & Finance Library & Information Science Mathematics Social Sciences

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PENGARUH GROSS PROFIT MARGIN, DEBT TO ASSET RATIO, CURRENT RATIO TERHADAP RETURN ON ASSET PADA PERUSAHAAN SUB SEKTOR LOGAM DAN MINERAL YANG TERDAFTAR DI BEI TAHUN 2022-2024 Putri Zalianty Marpaung; Nisfu Fhitri
Jurnal Ekonomi Trend Vol 14 No 1 (2026)
Publisher : Fakultas Ekonomi Universitas Alkhairaat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31970/trend.v14i1.647

Abstract

Penelitian bertujuan untuk mengetahui pengaruh secara parsial dan simultan Gross Profit Margin, Debt to Asset Ratio, Current Ratio Terhadap Return on Asset. Jumlah populasi 39 perusahaan dan sampel sebanyak 13 perusahaan dikali 4 tahun pengamatan (2022-2024) menjadi 39 sampel. Analisis data menggunakan regresi linier berganda. Hasil uji t, secara parsial GPM tidak berpengaruh terhadap ROA dengan nilai thitung 0,747< ttabel 2.028, DAR berpengaruh positif terhadap ROA dengan nilai thitung 2,671> ttabel 2.028, CR berpengaruh positif terhadap ROA dengan nilai thitung 2,251 > 2.028 ttabel. Hasil uji F secara simultan GPM, DAR, CR berpengaruh terhadap ROA dengan nilai Fhitung 8,353> Ftabel 2,87. Hasil uji koefisien determinasi CR, DAR dan GPM mampu menjelaskan ROA sebesar 36,7% sedangkan sisanya 63,3% dipengaruhi oleh faktor-faktor lain yang tidak dimasukkan dalam model penelitian ini.
PENGARUH RETURN ON ASSETS, RETURN ON EQUITY DAN DEBT TO EQUITY RATIO TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERTANIAN YANG TERDAFTAR DI BEI 2022-2024 Kartika Panjaitan; Nisfu Fhitri
Jurnal Ekonomi Trend Vol 14 No 1 (2026)
Publisher : Fakultas Ekonomi Universitas Alkhairaat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31970/trend.v14i1.649

Abstract

Penelitian ini bertujuan untuk melihat pengaruh parsial dan simultan pada variabel Return On Assets, Return On Equity, Debt to Equity Ratio terhadap Pertumbuhan Laba pada perusahaan pertanian yang terdaftar di Bursa Efek Indonesia tahun 2022-2024. Jumlah populasi 24 perusahaan dan sampel 12 perusahaan dengan periode pengamatan 3 tahun sehingga diperoleh 36 pengamatan. Analisis data menggunakan regresi linear berganda. Hasil penelitian menjelaskan, uji-t secara parsial Return On Assets tidak berpengaruh terhadap pertumbuhan laba dengan nilai thitung 0,061 < t-tabel 2,034, Return On Equity tidak berpengaruh terhadap pertumbuhan laba dengan nilai thitung 0,888 < t-tabel 2,034, Debt to Equity Ratio tidak berpengaruh terhadap pertumbuhan laba dengan nilai thitung -0,884 > t-tabel -2,034. Hasil uji-F secara simultan pada variabel Return On Assets, Return On Equity, Debt to Equity Ratio terhadap Pertumbuhan Laba dengan nilai Fhitung 3,708 > F-tabel 2,90. Hasil uji koefisien determinasi Return On Assets, Return On Equity, Debt to Equity Ratio mampu menjelaskan pertumbuhan laba sebesar 18,8% sedangkan sisanya 81,2% dipengaruhi oleh faktor-faktor lain yang tidak diikutkan dalam penelitian ini.
Pengaruh CR, DAR, dan DER Terhadap ROA pada Perusahaan Sub Sektor Asuransi Terdaftar di BEI Dewi Astuti; Nisfu Fhitri
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 2 (2026): Edisi Mei 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i2.2657

Abstract

This study analyzes the effect of Current Ratio (CR), Debt to Asset Ratio (DAR), and Debt to Equity Ratio (DER) on Return on Asset (ROA) in insurance sub-sector companies listed on the Indonesia Stock Exchange during 2021-2024. Profitability in insurance companies is important to examine because this sector has characteristics related to risk management, claim obligations, liquidity needs, and financing structures that differ from non-financial companies. This research applies a quantitative approach with a causal associative method. The data used are secondary data obtained from annual financial statements published on the website of the Indonesia Stock Exchange. The population consists of 19 insurance companies, while the sample was selected using purposive sampling, resulting in 9 companies and 36 observations. Data were analyzed using multiple linear regression with SPSS 27, preceded by assumption tests consisting of normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results indicate that CR has no significant effect on ROA, suggesting that liquidity is not the main factor in improving profitability among insurance companies. DAR has a positive and significant effect on ROA, indicating that assets financed by debt can support profit generation when managed productively. DER has a negative and significant effect on ROA because dependence on debt compared with equity may increase financial expenses and reduce profitability. Simultaneously, CR, DAR, and DER have a significant effect on ROA. The Adjusted R Square value of 0.275 indicates that 27.5% of ROA variation is explained by the three independent variables, while 72.5% is affected by other outside factors.
Pengaruh Quick Ratio (QR), Debt To Assets Ratio (DAR) Dan Earning Per Share (EPS) Terhadap Return Saham Perusahaan Manufaktur Subsektor Otomotif Dan Komponen Yang Terdaftar Di BEI Dian Ayu Andriani; Zulfa Khairina Batubara; Nisfu Fhitri; Dandy Gunawan Sinaga
Jurnal Minfo Polgan Vol. 13 No. 2 (2024): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v13i2.14563

Abstract

This study aims to determine whether there is an Influence of Quick Ratio, Debt to Assets Ratio and Earning Per Share on Stock Returns of Automotive and Component Manufacturing Companies Listed on the Indonesia Stock Exchange. The population in this study is the Automotive and Component Manufacturing Companies Listed on the Indonesia Stock Exchange. The sample taken using Purposive Sampling. So that 40 observations were obtained as samples. Based on the results of the study, it can be concluded that partially Quick Ratio and Earning Per Share have an effect on Stock Returns. While Debt to Assets Ratio does not affect Stock Returns. Simultaneously Quick Ratio, Debt to Assets Ratio and Earning Per Share have an effect on Stock Returns of Automotive and Component Manufacturing Companies Listed on the Indonesia Stock Exchange. The results of this study indicate that Quick Ratio (QR), Debt to Assets Ratio (DAR) and Earning Per Share (EPS) simultaneously or together are able to provide a significant influence on Stock Returns in the Automotive and Component Manufacturing Subsectors Listed on the Indonesia Stock Exchange.
Pengaruh Profitabilitas, Leverage dan Likuiditas terhadap Nilai Perusahaan pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Suci Ramayani Br Margolang; Nisfu Fhitri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i3.1532

Abstract

This study examines the effect of profitability, leverage, and liquidity on firm value in property and real estate companies listed on the Indonesia Stock Exchange during the 2022-2024 period. The main issue addressed in this research is the inconsistency of previous findings regarding the determinants of firm value in the property and real estate sector. Firm value is measured using Price to Book Value (PBV), while profitability, leverage, and liquidity are proxied by Return on Assets (ROA), Debt to Equity Ratio (DER), and Current Ratio (CR). This research applied a quantitative approach with descriptive methods using secondary data obtained from annual financial reports. The sampling technique employed purposive sampling, resulting in 11 companies with 33 observations. Data analysis was conducted using multiple linear regression assisted by SPSS software and supported by classical assumption tests. The results indicate that simultaneously ROA, DER, and CR do not significantly affect PBV. Partially, ROA has a significant negative effect on PBV, while DER and CR do not show a significant effect on firm value. The findings suggest that investors in the property and real estate sector consider factors beyond financial ratios in assessing company value.
Pengaruh Total Asset Turnover, Current Ratio dan Debt to Equity Ratio terhadap Return On Equity pada Perusahaan Kesehatan yang Terdaftar di BEI Tahun 2022-2024 Dwi Aulia; Nisfu Fhitri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i3.1533

Abstract

This study examines the effect of Total Asset Turnover (TATO), Current Ratio (CR), and Debt to Equity Ratio (DER) on Return on Equity (ROE) in healthcare sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The healthcare industry experienced significant growth in recent years; however, fluctuations in profitability indicate that financial performance has not always aligned with theoretical expectations. This condition encourages further investigation regarding the influence of asset efficiency, liquidity, and capital structure on company profitability. The research applied a quantitative descriptive approach using secondary data obtained from annual financial reports. The sample was selected through purposive sampling and consisted of 12 healthcare companies with 36 observations. Data analysis was conducted using multiple linear regression supported by SPSS software and classical assumption tests. The findings indicate that TATO, CR, and DER simultaneously have a significant effect on ROE. Partially, TATO and CR show a positive and significant influence on ROE, indicating that efficient asset utilization and strong liquidity contribute to improving shareholder returns. In contrast, DER does not significantly affect ROE, suggesting that the use of debt has not been optimized to enhance profitability in healthcare companies during the observation period.
Pengaruh Earning Per Share, Debt To Equity Ratio dan Return On Equity terhadap Harga Saham pada Perusahaan Kesehatan yang Terdaftar di BEI Periode 2022-2024 Indah Pratiwi; Nisfu Fhitri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i3.1539

Abstract

The healthcare sector has become one of the strategic industries attracting investors in the Indonesian capital market. Stock prices are influenced by various financial performance indicators, including Earning Per Share (EPS), Debt to Equity Ratio (DER), and Return On Equity (ROE). This study aims to examine the effect of EPS, DER, and ROE on stock prices of healthcare companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employed a quantitative approach with an associative research method. The population consisted of 28 healthcare companies, while the sample was determined using purposive sampling, resulting in 11 companies. The study utilized secondary data in the form of company financial statements obtained from the Indonesia Stock Exchange and company websites. The data were analyzed using multiple linear regression with SPSS version 25. Hypothesis testing included classical assumption tests, simultaneous tests (F-test), partial tests (t-test), and coefficient of determination (R²). The results indicate that Earning Per Share (EPS), Debt to Equity Ratio (DER), and Return On Equity (ROE) do not simultaneously have a significant effect on stock prices, suggesting that stock price movements in the healthcare sector are not fully explained by internal financial ratios. Only EPS has a significant partial effect, indicating that investors primarily consider earnings per share in investment decisions, while DER and ROE are not significant. The R² value of 12.1% shows limited explanatory power of the model, with most variations driven by external factors.
Co-Authors Dandy Gunawan Sinaga Dewi Astuti Dian Ayu Andriani Dwi Aulia Indah Pratiwi Kartika Panjaitan Putri Zalianty Marpaung Suci Ramayani Br Margolang ZULFA KHAIRINA BATUBARA