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All Journal Indonesian Journal of Business Analytics (IJBA)
Krisdiana
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Current Ratio, Debt to Asset Ratio and Operating Profit Margin on Return on Assets Empirical Study of Financial Performance at Mitra Niaga Mandiri Cooperative Anugrah Cahya Putra; Galih Tri Ramdan; Benny Dhevyanto; Krisdiana
Indonesian Journal of Business Analytics Vol. 5 No. 2 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i2.14113

Abstract

Financial performance analysis requires indicators such as the Current Ratio (CR), Debt to Asset Ratio (DAR), and Operating Profit Margin (OPM), which are important tools for companies, including cooperatives. The CR measures a cooperative’s ability to meet its short-term obligations using its current assets. The purpose of this study is to analyze the influence of the Current Ratio (CR), Debt to Asset Ratio (DAR), and Operating Profit Margin (OPM) on Return on Assets (ROA) at Koperasi Mitra Niaga Mandiri Indonesia during the 2019–2024 period. The method used is multiple linear regression with a quantitative approach to evaluate the relationship of these variables both partially and simultaneously on the financial performance of the cooperative. The research data is based on the annual financial reports of 25 cooperative branches that have been operating since 2019. The results of the study indicate that the Current Ratio (CR) and Operating Profit Margin (OPM) have a significant influence on ROA, while the Debt to Asset Ratio (DAR) shows a varying impact depending on the funding structure of each branch. This study contributes theoretically to the cooperative finance literature and provides practical recommendations for cooperative management in optimizing financial resources to improve profitability and operational stability.
The Effect of Profitability, Liquidity, Solvency and Firm Size on Debt Policy in Healthcare Companies (2019-2023) Elsa Rahmawati; Latifah Selamita; Benny Dheyanto; Krisdiana
Indonesian Journal of Business Analytics Vol. 5 No. 4 (2025): August 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i4.14774

Abstract

This research aims to examine how profitability, liquidity, solvency, and firm size influence debt policy in healthcare companies listed on Indonesia Stock Exchange (IDX). Annual financial reports that are accessible on each company’s website and official IDX website (www.idx.co.id) provide secondary data for this study.  From 2019 to 2023, 34 healthcare companies listed on IDX make up population.  A total of 43 observations were obtained after the outlier removal process by selecting 9 companies that satisfied criteria using a purposive sampling method. Data was analyzed using multiple linear regression. The findings indicate that profitability does not significantly impact debt policy. On other hand, liquidity and firm size have a significant negative impact, while solvency significant positive impact on debt policy.
The Effect of Profitability, Leverage on Firm Value and Corporate Social Responsibility (CSR) as a Moderating Variable Abdullah Nasih Ulwan; Efi Deayu; Acep Komara; Krisdiana
Indonesian Journal of Business Analytics Vol. 5 No. 4 (2025): August 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i4.14948

Abstract

Firm value is commonly understood as an indicator of a company’s market performance, typically reflected through movements in its share price. This study seeks to examine the influence of profitability and leverage on firm value, while also evaluating the moderating role of Corporate Social Responsibility (CSR). The research focuses on companies within the energy sector—specifically those operating in the mining sub-sector—that were publicly listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024. A purposive sampling technique was employed to select nine companies that met the study’s criteria. The research adopts a quantitative approach, with data analysed using EViews 12 through both multiple regression analysis and moderated regression analysis (MRA). The empirical results reveal that Return on Assets (ROA) does not have a statistically significant effect on firm value. Conversely, leverage demonstrates a significant and positive relationship. Additionally, CSR is found not to significantly moderate the relationship between either profitability or leverage and firm value, suggesting a limited moderating effect within the scope of this analysis.
Co-Authors Abdullah Nasih Ulwan Acep Komara Anugrah Cahya Putra Benny Dhevyanto Benny Dheyanto Efi Deayu Elsa Rahmawati Galih Tri Ramdan Latifah Selamita