JEMMA | Journal of Economic, Management and Accounting
Vol 7, No 1 (2024): Maret 2024

ANALYSIS FINANCIAL PERFORMANCE FOOD AND BEVERAGES COMPANY IN INDONESIA

Wastam Wahyu Hidayat (Universitas Bhayangkara Jakarta raya)



Article Info

Publish Date
10 Mar 2024

Abstract

This study aims to determine whether there is an influence of the Current Ratio, Debt to Assets Ratio, and Debt to Equity Ratio on Return on Assets. The independent variables in this study are the Current Ratio as a proxy for the Liquidity Ratio, the Debt to Assets Ratio as a proxy for the Solvency Ratio, and the Debt to Equity Ratio as a proxy for the Solvency Ratio. While the dependent variable in this study is Return On Assets as a proxy for the Profitability Ratio. The data used in this study are the financial statements of food and beverage sector companies listed on the IDX for 2012–2021. This research uses quantitative methods. The sampling technique used in this study was purposive sampling. The results showed that the partial Current Ratio has a positive and significant effect on Return On Assets, the Debt to Assets Ratio has a positive and significant effect on Return On Assets, Debt to Equity Ratio has a negative and significant effect on Return On Assets. Simultaneously Current Ratio, Debt to Assets Ratio, and Debt to Equity Ratio have a significant and significant effect on Return On Assets

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Journal Info

Abbrev

jemma

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

Description

Jurnal ini memiliki tujuan untuk meneliti pengaruh budaya organisasi dan lingkungan kerja terhadap loyalitas karyawan serta dampaknya pada kinerja karyawan di PT. Industri Kapal Indonesia (Persero) Makassar. Metode yang digunakan dalam pengumpulan data adalah kuesioner, observasi, dan dokumentasi. ...