cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Said Mansur
Contact Email
email.lifescifi@gmail.com
Phone
-
Journal Mail Official
email.lifescifi@gmail.com
Editorial Address
Gedongkuning St. No. 43, Banguntapan, Bantul, Yogyakarta, Indonesia
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Economic and Business Horizon
Published by Publindo Akademika
ISSN : -     EISSN : 29632765     DOI : 10.54518/ebh
Core Subject : Economy,
Economics, Econometrics & Finance
Economic and Business Horizon (EBH) is an open access journal that publishes multidisciplinary economic and business research in an inclusive scope and format. It allows academics, scholars, and researchers with different backgrounds to share useful research results in the fields of management, marketing, finance, accounting, banking, information systems, corporate governance, business ethics etc. In addition, they can submit their work in the form of empirical research, theoretical and conceptual ideas, reviews, letters, and applied studies. The journal applies an efficient and objective peer review by considering each submission based on scientific merit and research integrity. This journal aims to make a significant contribution to research and knowledge worldwide through original and high-quality publications.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 112 Documents
 8   9   10   11   12 
The Effect of Cash Turnover Ratio, Total Asset Turnover, and Debt to Asset Ratio on Return on Assets Siti Marfuah; Fanlia Prima Jaya; Diana; Muhammad Nurdin; Muhammad Darwis Meyandie Nasution
Economic and Business Horizon Vol. 5 No. 3 (2026): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.3.2026.1383

Abstract

This study is motivated by the importance of financial performance analysis in the automotive industry listed on the Indonesia Stock Exchange (IDX), particularly in assessing the effectiveness of asset management, liquidity, and capital structure on company profitability. This study aims to analyze the effect of Cash Turnover Ratio (CTR), Total Assets Turnover Ratio (TATO), and Debt to Asset Ratio (DAR) on the Return on Asset (ROA) of automotive companies listed on the Indonesia Stock Exchange in 2020-2024. The method used is a quantitative approach with multiple linear regression analysis. The sample consists of 9 automotive companies listed on the IDX over a five-year period (2020–2024), using financial statement data as the primary source. The results show that, partially, CTR and DAR have no significant effect on ROA, while TATO has a significant effect on ROA. Simultaneously, CTR, TATO, and DAR significantly affect ROA. The findings indicate that asset utilization efficiency is the key determinant of profitability in automotive companies. These results can serve as a reference for management in improving asset management efficiency and for investors in evaluating company performance.
The Effect of Capital Structure, Liquidity, and Asset Efficiency on Company Value Rina Sumarni; Fanlia Prima Jaya; Diana; Rezti; Arfie Yasrie
Economic and Business Horizon Vol. 5 No. 3 (2026): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.3.2026.1386

Abstract

Increasing economic uncertainty, fluctuations in interest rates, and evolving business dynamics have compelled companies to optimize their financial policies to enhance company value. This study aims to examine the effects of capital structure, liquidity, and asset efficiency on company value. Employing a quantitative approach with a causal-associative research design, this study utilizes secondary data obtained from the company’s annual financial statements covering the period of 2015–2024. The variables examined include capital structure, liquidity, and asset efficiency as independent variables, while company value serves as the dependent variable. Data were analyzed using multiple linear regression with the assistance of SPSS version 25, following a series of classical assumption tests. The findings indicate that capital structure has a significant negative effect on company value, whereas liquidity and asset efficiency have significant positive effects on company value. Furthermore, the three independent variables simultaneously exert a significant influence on company value and collectively explain a substantial proportion of its variation. These results suggest that maintaining an optimal financing structure, preserving adequate liquidity, and improving asset utilization efficiency are essential for enhancing long-term company value and competitiveness.

Page 12 of 12 | Total Record : 112

 8   9   10   11   12 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol. 5 No. 3 (2026): May Vol. 5 No. 2 (2026): March Vol. 5 No. 1 (2026): January Vol. 4 No. 3 (2025): September Vol. 4 No. 2 (2025): May Vol. 4 No. 1 (2025): January Vol. 3 No. 3 (2024): September Vol. 3 No. 2 (2024): May Vol. 3 No. 1 (2024): January Vol. 2 No. 3 (2023): September Vol. 2 No. 2 (2023): May Vol. 2 No. 1 (2023): January Vol. 1 No. 3 (2022): September Vol. 1 No. 2 (2022): May Vol. 1 No. 1 (2022): January More Issue