ANALISIS PENGARUH TOTAL ASSETS TURNOVER, WORKING CAPITALTURNOVER, DEBT TO EQUITY RATIO, DAN CURRENT RATIO TERHADAPKINERJA KEUANGAN PERUSAHAAN

Authors

Hanifah Aidha Zakaria Putri, Fakultas Ekonomi dan Bisnis, Akuntansi, Universitas Lampung, Bandar LampungFollow
Kiagus Andi, Fakultas Ekonomi dan Bisnis, Akuntansi, Universitas Lampung, Bandar Lampung
Ahmad Zubaidi Indra, Fakultas Ekonomi dan Bisnis, Akuntansi, Universitas Lampung, Bandar Lampung

Abstract

This study aims to determine how the influence of Total Assets Turnover, Working Capital Turnover, Debt to Equity Ratio, and Current Ratio on the Company's Financial Performance. The company's financial performance can be described one of them through the company's financial ratios which can be seen and known through the company's financial statements. There are 3 financial ratios with 4 measurement methods used in this study: Activity Ratio (Total Assets Turnover and Working Capital Turnover), Leverage Ratio (Debt to Equity Ratio), and Liquidity Ratio (Current Ratio). This study uses a quantitative method using the Slovin technique and stratified random sampling for sampling. The sample companies are companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The results of this study are Total Assets Turnover (TATO) has a positive and significant influence on the company's financial performance, Working Capital Turnover (WCTO) has a negative and significant effect on the company's financial performance, Debt to Equity Ratio (DER) has a negative and significant impact on the company's financial performance. significant effect on the company's financial performance, and the Current Ratio (CR) has a negative and insignificant effect on the company's financial performance

References

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Recommended Citation

Putri, Hanifah Aidha Zakaria; Andi, Kiagus; and Indra, Ahmad Zubaidi (2022) "ANALISIS PENGARUH TOTAL ASSETS TURNOVER, WORKING CAPITALTURNOVER, DEBT TO EQUITY RATIO, DAN CURRENT RATIO TERHADAPKINERJA KEUANGAN PERUSAHAAN," Jurnal Administrasi Bisnis Terapan (JABT): Vol. 4: Iss. 2, Article 5.
DOI: 10.7454/jabt.v4i2.1030
Available at: https://scholarhub.ui.ac.id/jabt/vol4/iss2/5