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All Journal Akasia: Artikel Ilmiah Sistem Informasi Akuntansi JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
Hartanty, Woro Dwi
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Humanities Computer Science & IT Economics, Econometrics & Finance

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Pengaruh Return On Asset Dan Current Ratio Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Customer Non-Cyclicals Lisna, Lisnawati; Riesmiyantiningtias, Ninuk; Hartanty, Woro Dwi
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.312

Abstract

For companies, profit growth is an indicator that reflects financial performance, which may increase or decrease each year. This phenomenon is influenced by various internal and external factors. This study aims to provide empirical evidence regarding internal factors specifically financial ratios such as Return on Assets and Current Ratio and their ability to indicate a company's profit growth. This research employs a quantitative method using purposive sampling, resulting in a sample of 64 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The data used are secondary data obtained from the companies’ annual financial reports. The data analysis technique applied is multiple linear regression. The results of the study show that, partially, Return on Assets does not have a significant effect on profit growth, whereas the Current Ratio has a significant effect. Simultaneously, both Return on Assets and Current Ratio have a significant effect on profit growth.
Pengaruh ROA , TATO Dan IOS Terhadap Nilai Perusahaan Sub Sektor Makanan dan Minuman Setiawan, Alma Arif; Riesmiyantiningtias, Ninuk; Hartanty, Woro Dwi
Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Vol 5 No 1 (2025): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2025
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/akasia.v5i1.9978

Abstract

Nilai perusahaan mencerminkan prospek dan kinerja entitas bisnis, menjadikannya indikator penting bagi investor dan manajemen. Sektor manufaktur makanan dan minuman, sebagai kebutuhan pokok, menunjukkan dinamika yang stabil namun kompetitif. Kinerja finansial perusahaan di sektor ini sangat memengaruhi nilai perusahaan.Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris Pengaruh Return on Asset, Total Asset Turnover dan Invesment Opportunity Set terhadap Nilai Perusahaan pada perusahaan Manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2022 hingga 2024. Metode yang digunakan dalam penelitian ini adalah kuantitatif deskriptif, instrumen yang digunakan untuk mengumpulkan data berupa laporan keuangan tahunan (Annual Report) perusahaan perusahaan Manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2022 hingga 2024 .Sampel yang diteliti pada penelitian ini dipilih menggunakan metode purposive sampling. Analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Adapun pengolahan data pada penelitian ini menggunakan program SPSS 27.Adapun uji yang digunakan yaitu Uji statistik Deskriftif,Uji Asumsi Klasik dan Uji Hipotesis Hasil penelitian menunjukkan bahwa secara parsial, Return On Asset berpengaruh signifikan terhadap Price Book Value. Sedangkan Total Asset Turnover dan Earning Per Share tidak berpengaruh signifikan terhadap Price Book Value. Hasil penelitian secara simultan menunjukkan bahwa Return on Asset, Total Asset Turnover dan Earning Per Share berpengaruh signifikan terhadap price Book Value pada perusahaan Manufaktur sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode tahun 2022-2024.  
Pengaruh Return on Asset Dan Current Ratio Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Customer Non-Cyclicals: The Effect of Return on Assets and Current Ratio on Profit Growth in Non-Cyclical Customer Sector Companies Lisna, Lisnawati; Riesmiyantiningtias, Ninuk; Hartanty, Woro Dwi
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.312

Abstract

For companies, profit growth is an indicator that reflects financial performance, which may increase or decrease each year. This phenomenon is influenced by various internal and external factors. This study aims to provide empirical evidence regarding internal factors specifically financial ratios such as Return on Assets and Current Ratio and their ability to indicate a company's profit growth. This research employs a quantitative method using purposive sampling, resulting in a sample of 64 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The data used are secondary data obtained from the companies’ annual financial reports. The data analysis technique applied is multiple linear regression. The results of the study show that, partially, Return on Assets does not have a significant effect on profit growth, whereas the Current Ratio has a significant effect. Simultaneously, both Return on Assets and Current Ratio have a significant effect on profit growth.
Pengaruh Struktur Modal, Profitabilitas, dan Biaya Operasional Terhadap Pajak Penghasilan Badan Terutang Pada Perusahaan Sub Sektor Pertambangan Periode 2023 - 2024: The Effect of Capital Structure, Profitability, and Operating Costs on Corporate Income Tax Payable in Mining Sub-Sector Companies for the 2023 - 2024 Period Lestari, Anggita Riski Dwi; Riesmiyantiningtias, Ninuk; Hartanty, Woro Dwi
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.430

Abstract

The financial statements of the mining sector show fluctuations in corporate income tax payable, with a decrease of 6.72% in 2023 and an increase of 4.89% in 2024. This study aims to analyze the effect of capital structure, profitability, and operating expenses on corporate income tax payable in mining companies listed on the Indonesia Stock Exchange for the 2023–2024 period. The approach used is descriptive quantitative, focusing on numerical data analysis using statistical methods. According to (Salsabila, 2024) the quantitative method upholds the validity and reliability of data and is able to limit phenomena into objectively measurable variables. Hypothesis testing was conducted using SPSS version 25. The results of the study show that Ha is accepted and Ho is rejected, indicating that the three independent variables have a significant effect on corporate income tax payable. In conclusion, capital structure, profitability, and operating expenses collectively influence the amount of tax that must be paid by mining companies.
Co-Authors Lestari, Anggita Riski Dwi lisna, Lisnawati Ninuk Riesmiyantiningtias Setiawan, Alma Arif