The THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER, AND FIRM SIZE ON PROFITABILITY In Textile and Garment Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2015-2020 Period

THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER, AND FIRM SIZE ON PROFITABILITY

Penulis

  • Rowina Oktavira Rowina Oktavira

DOI:

https://doi.org/10.23969/oikos.v7i1.6142

Kata Kunci:

1. Return On Assets Ratio, 2. Current Ratio, 3. Debt to Equity Ratio, Total Assets Turnover, Firm Size, Profitabilitas

Abstrak

ABSTRACT This study aims to determine the effect of Current Ratio, Debt To Equity, Total Asset Turnover and Firm Size on Profitability of Textile and Garment Manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 – 2020. The sampling technique used purposive sampling of Textile and Garment Manufacturing companies listed on the Indonesian Stock Exchange. IDX for the period 2015 – 2020. The type of data used is secondary data. The analytical method used is the classical assumption test, correlation coefficient test, multiple linear regression test, hypothesis testing, and coefficient of determination test using the SPSS version 26.0 program and Microsoft Excel 2013 using the stepwise method. The results of the study show that Current Ratio and Debt To Equity have no significant effect on Profitability. While Total Asset Turnover and Firm Size have a significant effect on Profitability. The coefficient of determination of 28.1% shows that there are still 71.9% more caused by other variables not examined in this study. Keywords : Cr; Der; Firm Size; Profitabiliy; Tato

Unduhan

Data unduhan belum tersedia.

Referensi

Aldila Septiana M, P. (2019). Analisis Laporan Keuangan (R. Hermawan (Ed.); 1st Ed.). Duta Media Publishing

Andi Setiawan1, K. E. (2019). Pengaruh Rasio Keuangan Der, Cr, Tato. Jurnal Eksekutif Volume 16 No. 2 Desember 2019, 16, 379-398.

Chandra, N. W. (2019). Pengaruh Cr, Dar, Tato Dan Tangibility Terhadap Roa Pada Perusahaan. Bilancia Vol. 3 No. 1, Maret 2019, 3.

Darmawan. (2020). Dasar-Dasar Memahami Rasio Dan Laporan Keuangan. Yogyakarta.

Dian Pramesti1, A. W. (2016). Pengaruh Rasio Likuiditas, Leverage, Aktivitas Dan Firm Size. Seminar Nasional Ienaco – 2016 , 810-817.

Ghozali, Imam. 2013. Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Update PLS Regresi. Semarang: Badan Penerbit Universitas Diponegoro

Hantono. (2018). Konsep Analisa Laporan Keuangan dengan Pendekatan Rasio dan SPSS, Sleman: Penerbit CV Budi Utama.

Irna Rahmawati, M. K. (2018). Analisis Pengaruh Perputaran Modal Kerja, Likuiditas, Struktur Modal, Sales Growth, Struktur Aktiva, Size Terhadap Profitabilitas. Volume 7, Nomor 4, Tahun 2018, Halaman 1-14, 1-14.

Kasmir. 2018. Analisis Laporan Keuangan. Edisi Pertama Cetakan Kesebelas. Jakarta: Raja Grafindo Persada.

Maryani Tan, S. H. (2020). Pengaruh Cr, Der, Tato, Dan Ukuran Perusahaan Terhadap Profitabilitas. Vol. 5 No. 1, Juni 2020 (58-69), 58-69.

Priyatno, Duwi. 2016. Belajar Alat Analisis Data Dan Cara Pengolahannya Dengan SPSS. Yogyakarta : Gava Media.

Santoso, Singgih. 2012. Panduan Lengkap SPSS Versi 20. Jakarta: PT Elex Media Komputindo

Utomo, M. N. (2019). Kinerja Lingkungan, Pengungkapan Lingkungan, dan Nilai Perusahaan: . Call for Papers FMI 2019 Samarinda , 1-10.

Wira Ekonomi Mikroskil, Vol.4 No.01. 15 Agustus 2019.

www.idx.co.id www.idnfinancials.com.

##submission.downloads##

Diterbitkan

2023-01-06