AMALIAH PANE, NPM 2110100001 (2025) ANALISIS RASIO LIKUIDITAS, LEVERAGE, DAN AKTIVITAS UNTUK MENILAI KINERJA KEUANGAN: STUDI PADA SUBSEKTOR LOGISTIK DAN PENGIRIMAN DI BURSA EFEK INDONESIA PERIODE 2020-2023. Tugas_Akhir (Artikel) YUME : Journal of Management, 8 (1). pp. 390-399. ISSN 2614-851X (e-ISSN)
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Abstract
Tujuan dari studi ini untuk menemukan pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), dan Total Asset Turnover (TATO) pada Return on Assets (ROA) terkhusus pada perusahaan yang bergerak di subsektor logistik dan pengiriman periode 2020-2023. Jenis penelitian kuantitatif dengan tipe data panel yang dianalisis melalui program Eviews 12. Total populasi sebanyak 100 laporan keuangan dari Bursa Efek Indonesia (BEI) dengan 52 laporan keuangan sebagai sampel. Data dianalisis melalui asumsi klasik, hipotesis t (parsial) dan F (simultan), dan koefisien determinasi. Pada analisis t tidak ditemukan pengaruh positif serta signifikan CR pada ROA, sementara DER berpengaruh negatif serta signifikan pada ROA, dan TATO berpengaruh positif serta signifikan pada ROA, pada analisis F terdapat pengaruh positif serta signifikan CR, DER, dan TATO pada ROA. Kata Kunci: Perputaran Aset Total, Pengembalian Aset, Rasio Utang Terhadap Ekuitas =================================================================================================== The purpose of this study is to find the effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) on Return on Assets (ROA), especially for companies engaged in the logistics and delivery subsector for the 2020-2023 period. A type of quantitative research with a panel data type analyzed through the Eviews 12 program. The total population is 100 financial statements from the Indonesia Stock Exchange (IDX) with 52 financial statements as samples. The data were analyzed through classical assumptions, the t (partial) and F (simultaneous) hypotheses, and the determination coefficient. In the t analysis, no positive and significant influence of CR was found on ROA, while DER had a negative and significant effect on ROA, and TATO had a positive and significant effect on ROA, in analysis F there was a positive and significant influence of CR, DER, and TATO on ROA. Keywords: Total Asset Turnover, Return on Assets, Debt to Equity Ratio
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Perputaran Aset Total, Pengembalian Aset, Rasio Utang Terhadap Ekuitas=====================Total Asset Turnover, Return on Assets, Debt to Equity Ratio |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with email repository@ulb.ac.id |
| Date Deposited: | 26 Jun 2025 03:38 |
| Last Modified: | 26 Jun 2025 03:38 |
| URI: | http://repository.ulb.ac.id/id/eprint/1527 |
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