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Pengaruh Curent Ratio (Cr) dan Debt to Equity Ratio (Der) terhadap Return on Asset (Roa) pada PT. Indofood Sukses Makmur Tbk Periode Tahun 2013 – 2022 Oktrima, Bulan; Safan, Azian M.
Jurnal Arastirma Vol. 5 No. 1 (2025): JURNAL ARASTIRMA
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jaras.v5i1.35416

Abstract

Tujuan. Penelitian ini bertujuan untuk mengetahui pengaruh Curent Ratio Terhadap Return On Asset. Untuk mengetahui pengaruh Debt To Equity Ratio Terhadap Return On Asset. Dan untuk mengetahui pengaruh secara simultan Curent Ratio, dan Debt To  Equity Ratio, Terhadap Return On Asset pada PT. Indofood Sukses Makmur, Tbk Metode. Metode yang digunakan dalam penelitian bersifat kuantitatif. Populasi dalam penelitian ini menggunkan laporan keuangan PT. Indofood Sukses Makmur, Tbk. Sampel laporan keungan tahunan PT. . Indofood Sukses Makmur, Tbk periode 2012-2022. Teknik analisis data yang digunakan adalah analisis ratio keuangan, analisis statistik deskriptif. Hasil. Hasil pengujian, diketahui bahwa Current Ratio (CR) secara persial tidak berpengaruh signifikan terhadap Return On Asset (ROA). Debt To Equity Ratio (DER) secara persial tidak berpengaruh signifikan terhadap Return On Asset (ROA). Current Ratio (CR) dan Debt To Equity (DER) secarasimultan tidak berpengaruh signifikan terhadap Return On Asset (ROA) pada PT. Indofood Sukses Makmur, Tbk. Periode 2013-2022. Implikasi. Kemampuan tingkat pengembalian perusahaan memiliki peran penting bagi para investor dalam memutuskan penempatan modal pada suatu perusahan. Oleh karena itu diharapkan pihak perusahan lebih memperhatikan lagi Debt To Equity Ratio (DER) dalam pengembalian hutang jangan pendeknya agar tingkat pengembalian labanya lebih optimal.
PENGARUH DISIPLIN, LINGKUNGAN KERJA DAN PELATIHAN TERHADAP KINERJA DENGAN KOMITMEN SEBAGAI VARIABEL INTERVENING Safan, Azian M.; Sari, Kartika; Djati , Leryza Audryna
Jurnal Visionida Vol. 11 No. 2 (2025): Desember
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jvs.v11i2.22963

Abstract

This study aims to analyze the effect of work discipline, work environment, and training on employee performance with commitment as an intervening variable at the Kopdit Guru Kelubagolit Savings and Loan Cooperative Office, East Flores Regency. The research method used is a quantitative. Data were collected through questionnaires distributed to all employees using a saturated sample of 64 employees. The analysis used multiple linear regression. The stages of analysis included validity, reliability, classical assumptions, partial tests, and Sobel tests to examine the role of intervening variables. The results showed that work discipline and training did not have a significant effect on commitment, while the work environment had a significant effect on employee commitment. Work discipline and commitment had a significant effect on employee performance, while the work environment and training did not have a direct effect on performance. Further findings indicate that commitment does not mediate the influence of work discipline and work environment on performance, but commitment is able to mediate the influence of training on employee performance. These findings confirm that improving employee performance is more effectively achieved through strengthening work discipline and organizational commitment, as well as optimizing training that can build employee commitment.