Pengaruh Rasio Keuangan Terhadap Efisiensi Perusahaan (The Effect of Financial Ratios on Company Efficiency)

Aura Bunga Devismara (Fakultas Ekonomika dan Bisnis, Universitas Diponegoro)
Akhmad Hikmalshah Akbar (Fakultas Ekonomika dan Bisnis, Universitas Diponegoro)
Reiza Aulia Larasati (Fakultas Ekonomika dan Bisnis, Universitas Diponegoro)

Akuntansi Bisnis & Manajemen (ABM)
Vol 29 No 1 (2022): April

The object of this research is a manufacturing company listedaon the Indonesia StockaExchange. The purpose ofathis study isato examine and analyze theaeffect of leveragea(DER), liquiditya(CR), and profitabilitya(ROA) on company efficiency (TATO). The number of samples used is a number of 20 manufacturing companies obtained using purposive sampling technique. This study design is a causality study design. The researchamethod used is a typeaof quantitative study that is descriptive and analyzed using multiple linear regression methods. The results of thisastudy indicate partially: 1) DER hasaa negative and significant effectaon TATO, 2) CR hasaa positive and insignificant effectaon TATO, 3) ROA has a positive andasignificant effect on TATO.