当前Ratio (CR)、债务抵押债券(DER)、现金流转率(Cash Turnover)的影响,以及2011 -2021年在印尼证券交易所上市的消费品公司的盈利能力总额

Costing Pub Date : 2023-09-02 DOI:10.31539/costing.v7i1.6887
Nanci Tesalonika Sianturi, Kristina Limbong, Keumala Hayati, Munawarah Munawarah
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引用次数: 0

摘要

本研究考察了债务权益比、流动比率、现金周转率和总资产周转率对消费品行业公司2018-2021年盈利能力的影响。自变量(X),即:流动比率、负债权益比、现金周转率、总资产周转率。因变量(Y):盈利能力(资产收益率/ ROA)。本样本通过有目的的抽样得到34家公司。分析方法采用多元线性回归方法。研究结果表明,通过同步法,负债权益比、流动比率、现金周转率和总资产周转率对盈利能力有显著的正影响。流动比率、现金周转率和总资产周转率部分对盈利能力没有显著影响,而DER部分对盈利能力有显著的正向影响。决定系数的检验结果得出R2值为0.323,这意味着在IDX 2018-2021上市的消费品公司的盈利能力变量的32.3%可以通过流动比率(X1),债务与权益比率(X2),现金周转率(X3)和总资产周转率(X4)来描述。剩下的67.7%可以通过本研究未检验的其他变量来澄清。 关键词:负债权益比,流动比率,现金周转率,总资产周转率,盈利能力
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Pengaruh Current Ratio (CR), Debt To Equity Ratio (DER), Cash Turnover (Perputaran Kas), Total Asset Turnover (TATO) Terhadap Profitabilitas Pada Perusahaan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021
This study examines the impact of the Debt to Equity Ratio, Current Ratio, Cash Turnover, and Total Assets Turnover on the profitability of consumer goods industry companies on the IDX 2018-2021. Independent variable (X), namely: Current Ratio, Debt to Equity Ratio, Cash Turnover, and Total Assets Turnover. The dependent variable (Y): Profitability (Return On Assets/ ROA). The sample through purposive sampling resulted in 34 companies. The analytical method uses multiple linear regression methods. The results of the study state that through a simultaneous method, the Debt to Equity Ratio, Current Ratio, Cash Turnover, and Total Assets Turnover have a significant and positive impact on Profitability. Partially, Current Ratio, Cash Turnover, and Total Assets Turnover do not have a significant impact on Profitability, while DER partially has a positive and insignificant impact on Profitability. The test results for the coefficient of determination yield an R2 value of 0.323 meaning that 32.3% of the profitability variable for consumer goods companies which are listed on the IDX 2018-2021 can be described through Current Ratio (X1), Debt to Equity Ratio (X2), Cash Turnover (X3), and Total Assets Turnover (X4). Then the remaining 67.7% can be clarified through other variables which were not tested in this study. Keywords: Debt to Equity Ratio, Current Ratio, Cash Turnover, Total Assets Turnover, and Profitability
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