Pengaruh Current Ratio, Debt to Equity, Perputaran Kas dan Total Asset TurnOver (TATO) Terhadap Profitabilitas pada Perusahaan Food &amp; Beverages yang terdaftar di Bursa Efek Indonesia

Angelina, Claudia; Sharon, Sharon; Lim, Stefanie; Lombogia, Johan Yeremia Rafli; Aruan, Deasy Arisandy

doi:10.33395/owner.v4i1.178

Cited by 15 publications

(21 citation statements)

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“…These results are not in line with previous research, which states that the Current Ratio has a significant effect on Return on Assets (E. Damayanti & Chaeruddin, 2021), (Zaman, 2021), (Zarkasy et al, 2021), (Angelina, 2020), (Samo & Murad, 2019), (Ahmed & Bhuyan, 2020). These results align with previous research, which states that the Current Ratio has no effecton Return on Assets (Hutagaol & Sinabutar, 2021;N.O.…”

Section: Effect Of Current Ratio On Roa Of Plantation Sub-sector Comp...contrasting

confidence: 64%

“…At the same time, the research results from Hatami & Hendratno (2020), Damayanti (2019) found that total asset turnover had a negative and significant effect on financial performance. In the other hand, different results were also shown in the study from Zaman (2021), Angelina (2020), Napitupulu (2019), Ginting (2018), Faizal (2016, which shows that total asset turnover has a positive and insignificant effect on return on assets.…”

Section: Introductionmentioning

confidence: 83%

“…Previous research on the effect of debt to equity ratio on return on assets was carried out by Damayanti & Chaerudin (2021), Hatami & Hendratno (2020), Utama (2016), showed the results that the debt to equity ratio had a positive and significant effect on return on assets. Research from Hutagaol & Sinabutar (2021), Himawan & Sukma (2019), Hasibuan (2019) shows that the debt to equity ratio has a negative and significant effect on return on assets, while research results from Zarkasyi (2021), Angelina (2020), Napitupulu (2019), Ginting (2018), Faizal (2016) showed the results that the debt to equity ratio had a positive and insignificant effect on return on assets.…”

Section: Introductionmentioning

confidence: 99%

“…Previous studies examining the effect of current assets on return on assets were conducted by Damayanti & Chaerudin (2021), Angelina., et al (2020), Napitupulu., et al (2019, Utama (2016) found that current assets have a positive and significant effect on return on assets. While the results of research from Hutagaol & Sinabutar (2021), Hatami & Hendratno (2020), Himawan & Sukma (2019), Ginting (2018) finds that current assets have a positive and insignificant effect on return on assets.…”

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

The Effect of Current Ratio, Total Asset Turnover, Debt to Asset Ratio, and Debt to Equity Ratio on Return on Assets in Plantation Sub-Sector Companies Listed on the Indonesia Stock Exchange

Gunawan

Widiyanti

Malinda

et al. 2022

IJEBAS

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This study aims to analyze and apply the effect of the current ratio (CR), total asset turnover (TATO), debt to asset ratio (DAR), and debt to equity ratio (DER) on return on assets (ROA). The population in this study is plantation companies with 21 companies and a sample of 21 companies. The sampling technique used is a saturated sample/census; that is, all the population is sampled. The data collection technique uses documentation from financial reports published on the IDX's official website, namely www.IDX.co.id. The analysis used is multiple regression analysis. The results of this study indicate that the Current Ratio does not affect ROA, TATO has a positive and significant effect on ROA, DAR has a negative and significant effect on ROA, DER has a positive and significant effect on ROA.

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Section: Effect Of Current Ratio On Roa Of Plantation Sub-sector Comp...contrasting

confidence: 64%

Section: Introductionmentioning

confidence: 83%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

The Effect of Current Ratio, Total Asset Turnover, Debt to Asset Ratio, and Debt to Equity Ratio on Return on Assets in Plantation Sub-Sector Companies Listed on the Indonesia Stock Exchange

Gunawan

Widiyanti

Malinda

et al. 2022

IJEBAS

View full text Add to dashboard Cite

show abstract

“…DER berpengaruh signifikan terhadap profitabilitas (Efendi, Putri and Dungga, 2019). Sedangkan bahwa DER tidak berpengaruh terhadap profitabilitas penelitian (Angelina et al, 2020).…”

Section: Pendahuluanunclassified

Determinasi Profitabilitas Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019

Martini

2020

Sebatik

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Profitabilitas dapat menggambarkan kemampuan sebuah perusahaan dalam menghasilkan laba (keuntungan) selama suatu periode tertentu. Profitabilitas suatu perusahaan dapat mempengaruhi kebijakan para investor atas investasi yang ditanamkan pada sebuah perusahaan. Kemampuan perusahaan dalam menghasilkan laba ini dapat menarik minat para investor untuk menanamkan dananya guna memperluas usahanya, begitu juga sebaliknya. Jika tingkat profitabilitas perusahaan rendah akan dapat menyebabkan para investor menarik dananya dari perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh debt to equity ratio, current ratio, firm size, dan pertumbuhan penjualan terhadap profitabilitas. Penelitian ini dilakukan pada Perusahaan Manufaktur manufaktur Sub Sektor Peralatan Rumah Tangga, kosmetik & Keperluan Rumah Tangga dan Rokok yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 sebanyak 16 perusahaan. Sampel penelitian ini dipilih melalui teknik purposive random sampling. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa debt to equity ratio, current ratio, dan firm size berpengaruh positif dan signifikan terhadap profitabilitas, sedangkan pertumbuhan penjualan tidak berpengaruh terhadap profitabilitas. Nilai profitabilitas yang diproksikan dengan Return On Assets ditentukan oleh variabel Debt to Equity Ratio, Current Ratio, Firm Size dan Pertumbuhan Penjualan sebesar 45.7%, sisanya dijelaskan oleh variabel-variabel lain diluar penelitian seperti Total Assets Turn Over, Assets Tangibility, Debt to Total Assets, Inventory Turnover.

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Does financial performance follow firm life cycle? Evidence from Indonesian firms

Al Rasyid,

Nurmayanti,

Hariadi

2022

JCA

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This study aims to determine whether the asset turnover ratio, current ratio, debt ratio and return on net worth influences profitability at each firm life cycle stages in manufacturing companies on the Indonesia Stock Exchange. The study only focuses on introduction stage and growth stage. The classification at each stage of the firm life stages uses the sales growth variable to categorize it. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique in this study used purposive sampling technique and obtained a sample of 36 companies. The data analysis method used is panel data multiple regression analysis. The results indicate that at introduction stage only debt ratio and return on net worth that found has a significance influences on profitability. At growth stage almost all independent variable has a significance influences on profitability, except current ratio variable.

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Pengaruh Current Ratio, Debt to Equity, Perputaran Kas dan Total Asset TurnOver (TATO) Terhadap Profitabilitas pada Perusahaan Food & Beverages yang terdaftar di Bursa Efek Indonesia

Cited by 15 publications

References 0 publications

The Effect of Current Ratio, Total Asset Turnover, Debt to Asset Ratio, and Debt to Equity Ratio on Return on Assets in Plantation Sub-Sector Companies Listed on the Indonesia Stock Exchange

The Effect of Current Ratio, Total Asset Turnover, Debt to Asset Ratio, and Debt to Equity Ratio on Return on Assets in Plantation Sub-Sector Companies Listed on the Indonesia Stock Exchange

Determinasi Profitabilitas Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019

Does financial performance follow firm life cycle? Evidence from Indonesian firms

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