基于比率分析法的印尼第一家民营汽车零部件企业财务绩效评价

Masno Marjohan, S. Sugiyanto
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摘要

目的:本研究旨在确定2011 - 2020年期间印尼证券交易所上市汽车零部件公司的流动性(CR)和NPM对盈利能力(ROA)的影响。研究方法:本研究采用定量描述性方法,收集已在IDX上市公司的财务报表。运用SPSS软件对计量模型和假设进行检验。结果表明:流动比率对资产收益率没有显著影响,净利润率对资产收益率有显著影响,流动比率和净利润率同时对资产收益率有显著影响。结论:汽车零部件企业财务绩效考核同时对资产收益率有显著影响,部分净利润率对资产收益率有显著影响,而流动比率对资产收益率无显著影响
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Financial Performance Assessment Of The First Private Auto Parts Company In Indonesia Based On Ratio Analysis
Objective: This study aims to determine the effect of liquidity (CR) and NPM on the profitability (ROA) of auto parts companies listed on the Indonesia Stock Exchange for the period 2011 – 2020. Methodology: This study adopts a quantitative descriptive methodology, collecting financial statements of companies that have been listed on the IDX. The measurement model and hypothesis testing were carried out using SPSS software. .Findings: The results show that the Current Ratio has no significant effect on Return on Assets Net Profit Margin has a significant effect on Return on Assets and the Current Ratio and Net Profit Margin simultaneously have a significant effect on Return On Assets. Conclusion: Assessment of financial performance at auto parts companies simultaneously has a significant effect on Return on Assets and partial Net Profit Margin has a significant effect on Return on Assets while the Current Ratio has no significant effect on Return on Assets
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