E-JURNAL AKUNTANSI
Vol 32 No 2 (2022)

Determinan Kinerja Keuangan Pada Perusahaan Holding Perkebunan Nusantara

Dhimas Rayendra Himawan (Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia)
Fadlil Abdani (Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia)

Article Info

Publish Date
26 Feb 2022

Abstract

This study aims to examine the effect of DER, CR, and company growth on financial performance projected by ROA. The research utilizes data from the annual reports of plantation issuers, namely the subsidiary of Holding Perkebunan Nusantara from 2016-2019. The sample determination method uses purposive sampling with an observation period from 2016 to 2019. The use of multiple linear regression analysis is used to test the hypothesis in this study. The results showed that DER, CR, and company growth had a negative and insignificant effect on the financial performance (ROA) of Holding Perkebunan Nusantara. The conclusion of the study is that DER, CR, and growth growth do not play an important role on financial performance (ROA). Keywords: Debt to Equity Ratio; Current Ratio; Company Growth.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
E-JURNAL AKUNTANSI
Website

Abbrev

akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...