PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER TERHADAP PROFITABILITAS PERUSAHAAN SUB-SEKTOR KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019

Penulis

https://doi.org/10.58303/jeko.v13i4a.2416

Kata Kunci:

Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Profitability

Abstrak

This purpose of this study to determine the effect of current ratio, debt to equity ratio and total asset turnover on profitability. Ten chemical sub-sector companies were used as samples in this study with a period of time of 3 years so the total sample used was as many as 30 samples. Variable testing of research is conducted with t (partial) and f (simultaneous) tests with a significance level (α) of 0.05 or 5%. Multiple linear regressions are used as a method for analyzing research data. This study found that current ratio has a negative and not significant effect on the profitability 0.158>0.05 with t count -1.455, debt to equity ratio has a negative and significant effect on profitability 0.017<0.05 with t count -2.540, and total asset turnover has a positive but not significant effect 0.161>0.05 with t count 1.444.

Article Metrics

Referensi

Abdullah, H., & Rifani, A. (2017). Pengaruh.Total Asset.Turnover dan Financial Leverage Terhadap Return on Equity pada Perusahaan Perdagangan yang Listing di Bursa Efek Indonesia. Dinamika Ekonomi – Jurnal ekonomi dan Bisnis, 10(1), 46-65.

Angelina, C. Sharon., Lim, Stefanie., & Lombigia, J.Y.R. (2020). Pengaruh Current Ratio, Debt to Equity Ratio, Perputaran Kas dan Total Asset Turnover (TATO) Terhadap Profitabilitas pada perusahaan Food & Beverages yang Terdaftar di Bursa Efek Indonesia. Owner, 4(01).

Fahmi, Irham. (2015). Analisis Laporan Keuangan. Cetakan ke-2. Bandung: Alfabeta

Harjayanti, R, D., & Pujiati, P. (2020). Current Ratio (CR) dan Debt to Asset Ratio (DAR) Terhadap Return on Asset (ROA) pada PT Indocement Tunggal Prakarsa Tbk Periode 2009-2018. Jurnal Madani 3(01), 56-65.

Hery. (2015). Analisis Laporan Keuangan. Yogyakarta: CAPS.

Horne, J. C., John, M., & Wachowicz. (2012). Prinsip-prinsip manajemen keuangan. Jakarta: Salemba.

Husnah, E., & Setiadi, I. (2020). Determinasi Profitabilitas Pada Perusahaan Manufaktur Sektor Barang Konsumsi. Journal of accounting Science, 4(1), 81-104.

Jenni, J., Yeni, L., Merrisa, M., Wanny, T., Erlin, E., & Nasution, I. (2019). Pengaruh TATO, DER dan Current Ratio Terhadap ROA pada Perusahaan Property dan Real Estate. Owner: Riset dan Jurnal Akuntansi, 3(2), 139-142.

Kasmir (2016). Analisis laporan keuangan. Jakarta: PT. RajaGrafindo Persada.

Krisdasusila, A., & Rachmawati, W. (2018). Analisis Pengaruh Current Ratio, Inventory Turnover dan Debt to Equity Ratio pada Perusahaan Otomotif dan Produk Komponennya pada Bursa Efek Indonesia (2010-2013). Jurnal Dinamika Sosial Budaya, 18(1), 7-22.

Lorenza, D., Muh, A, K., & Sjahruddin Herman (2020). Pengaruh Struktur Modal dan Ukuran Perusahaan terhadap Profitabilitas pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia. Jurnal Ekonomi Manajemen, 6(1), 13-20.

Subramanyam, K. R., & Wild, J. J. (2010). Analisis Laporan Keuangan: Financial Statement Analysis. Jakarta: Salemba.

Sudana, I, M. (2015). Teori & Praktik Manajemen Keuangan Perusahaan. Jakarta: Erlangga.

Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: PT Alfabet.

Tan, M., & Hadi, S. (2020). Effect of CR, DER, TATO, and Firm Size on Profitability in Pharmaceutical Companies Listed on IDX. Kurs: Jurnal Akuntansi, Kewirausahaan dan Bisnis, 5(01), 58-69.

Yameen, M., Farhan, N. H. S., & Tabash, M. I. (2019). The Impact of Liquidity on Firms’ Performance: Empirical Investigation from Indian Pharmaceutical Companies. Academic Journal of Interdisciplinary Studies, 8(3), 212-220.

Wartono, T. (2018). Pengaruh Current Ratio (CR) dan Debt to Equity Ratio (DER) Terhadap Return on Asset (ROA) (Studi pada PT Astra Internasional, Tbk). Jurnal KREATIF: Pemasaran, Sumberdaya Manusia dan Keuangan, 6(2), 78-97.

Zelalem, D. (2020). The Impact of Financial Leverage on the Performance of Commercial Banks: Evidence from Selected Commercial Banks in Ethiopia. International Journal of Accounting, Finance and Risk Management, 5(1), 62-68.

##submission.downloads##

Diterbitkan

2020-12-11

Cara Mengutip

Hutagaol, J., & Sinabutar, R. (2020). PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER TERHADAP PROFITABILITAS PERUSAHAAN SUB-SEKTOR KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019. Jurnal Ekonomis, 13(4a). https://doi.org/10.58303/jeko.v13i4a.2416

Artikel paling banyak dibaca berdasarkan penulis yang sama

<< < 1 2 3 > >>