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Journal articles on the topic 'Debt to Total Assets'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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1

Chaleeda, Md Aminul Islam, Tunku Salha Tunku Ahmad, and Anas Najeeb Mosa Ghazalat. "The Effects of Corporate Financing Decisions on Firm Value in Bursa Malaysia." International Journal of Economics and Finance 11, no. 3 (2019): 127. http://dx.doi.org/10.5539/ijef.v11n3p127.

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The primary objective of shareholders and financial managers is generally stated to be the maximization of shareholders&rsquo; wealth by increasing the firm value. This research was undertaken to investigate the effect of corporate financing decisions on firm value&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . The research has been carried out using the panel data procedure for a sample of 256 firms from 9 sectors listed on Bursa Malaysia during the period 2000-2015. The study uses Tobin&rsquo;s Q representing firm value for the dependent variable. The corporate financi

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2

Olayinka, Aminu Abdulrahim, and Rohaida Abdul Latif. "Influence of Capital Structure on Profitability: Empirical Evidence from Listed Nigerian Non-Financial Firms." Journal of Business Management and Accounting 8, no. 2 (2018): 1–16. http://dx.doi.org/10.32890/jbma2018.8.2.8802.

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Sound and effective capital structure is important for sustainable growth and development of any firm. This research work investigates the impact of capital structure on the financial performance of firms in Nigeria. A total of one hundred and six (106) non-financial firms listed on the Nigerian Stock Exchange between 2012 to 2016 were used as sample. Panel data for the selected firms were generated and analyzed using fixed effect model as a method of estimation. The dependent variable for the study is profitability which was measured as Return on Assets (ROA). The independent variables on the

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3

Bernard, Wilson, Odekina Idachaba Innocent, and Mallum Shallangwa Godiya. "Impact of Capital Structure on The Financial Performance of Listed Financial Institutions in Nigeria." Journal of Economics, Finance And Management Studies 5, no. 01 (2022): 91–97. https://doi.org/10.47191/jefms/v5-i1-11.

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The influence of capital structure on deposit money bank financial performance was explored in this study. The secondary data was gathered from the annual reports and accounts of the 14 sampled Deposit Money Banks from 2014 to 2018, and generalized least square multiple regression was used to evaluate the secondary data. According to the findings, total debt to total assets, total debt to total equity, and long-term debt to total assets have little bearing on the financial performance of Nigerian banks. The study also discovered that the ratio of short-term debt to total assets has a considera

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Ferica, Ferica, Annisa Nauli, Cindy Couwinata, and Sukhenny Sukhenny. "Pengaruh Likuiditas, Total Asset Turnover, Debt to Equity Ratio dan Perputaran Persedian terhadap Profitabilitas Perusahaan Manufaktur." Journal of Economic, Bussines and Accounting (COSTING) 3, no. 2 (2020): 336–44. http://dx.doi.org/10.31539/costing.v3i2.1063.

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Profitability in a company aims to assess the company's expertise in generating profits and the company's ability to pay debts to creditors. This study aims to determine the effect of Liquidity (QR), Total Assets Turnover (TATO), Debt to Equity Ratio (DER), and Inventory Turnover on profitability. This type of research is quantitative descriptive with secondary data, sample selection using purposive sampling, and testing methods using multiple linear regression analysis. The population in this study amounted to 155 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018

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Farmawati, Ira Yudi, Ahmad Efan, and Setyo Arief Arachman. "EFFECT OF WORKING CAPITAL TO TOTAL ASSETS, DEBT TO EQUITY RATIO, TOTAL ASSET TURN OVER, AND RETURN ON ASSETS ON PROFIT GROWTH." Proceedings of the 1st International Conference on Social Science (ICSS) 2, no. 1 (2023): 12–16. http://dx.doi.org/10.59188/icss.v2i1.77.

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This study aims to determine the effect of Working Capital to Total Assets, Debt to Equity Ratio, Total Asset Turnover, Return on Assets on Profit Growth. This type of research is descriptive quantitative research. The population of this research is a Manufacturing company in the Plastic and Packaging Sub-Sector for the 2015-2020 period. The sample was taken using a purposive sampling technique. The sample consisted of 10 companies from 14 companies. Multiple Linear Regression analysis method with IBM SPSS 25.0 analysis tool. From the results of data processing, it is concluded that Working Ca

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6

Primita, Juika, and Ivo Rolanda. "Pengaruh Total Asset Turnover, Return on Asset, Struktur Aset, dan Ukuran Perusahaan terhadap Kebijakan Hutang." Goodwood Akuntansi dan Auditing Reviu 2, no. 2 (2024): 61–72. http://dx.doi.org/10.35912/gaar.v2i2.2570.

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Purpose: To assess the impact of total asset turnover, return on assets, asset structure, and company size on debt policy in companies within the automotive and component subsectors listed on the Indonesia Stock Exchange for the period 2016-2021. Methodology/approach: The research sample consists of 13 companies in the automotive and component subsectors listed on the Indonesia Stock Exchange for the period 2016-2021, using the Purposive Sampling technique. Multiple linear regression analyses were conducted using SPSS version 22. Results/findings: The results indicate that total asset turnover

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7

Serwadda, Isah. "The Effects of Capital Structure on Banks’ Performance, the Ugandan Perspective." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 67, no. 3 (2019): 853–68. http://dx.doi.org/10.11118/actaun201967030853.

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The paper aims to investigate the effects of capital structure on banks’ performance on Ugandan banks for a ten years period, 2006–2015 with a sample of 20 commercial banks. The study employs four performance indicators of return on equity, return on assets, net interest margin and cost to income ratio to determine bank performance. Panel regression models are used to determine the effects of capital structure on bank performance. Independent variables are sub‑divided into capital structure variables namely; long‑term debt to total assets, short‑term debt to total assets and total debt ratio a

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8

Goenawan Soedarso, Herry, and Lusiana Dewi. "Current Ratio (CR), Debt to Asset Ratio (DAR) Dan Total Assets Turnover (TATO) Terhadap Return On Asset (ROA)." SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi 1, no. 4 (2022): 913–18. http://dx.doi.org/10.54443/sinomika.v1i4.456.

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This study aims to empirically prove the Current Ratio (CR), Debt To Asset Ratio (DAR) and Total Assets Turnover (TATO) to Return On Assets (ROA). In this study there are 3 independent variables tested Current Ratio (CR), Debt To Asset Ratio (DAR) and Total Assets Turnover (TATO). The population of this study is food and beverage companies in 2018-2020. The sampling technique used is purposive sampling, so as to obtain a sample of 12 companies. This research was conducted in 2018-2020, so the amount of data in this study was 36 data. The analytical method used is multiple linear regression wit

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Cecilia Riau Ekowati, Sylvia Sari R, and Kasful Anwar. "The Influence of Capital Expenditure, Total Debt To Total Assets, Total Debt To Equity and Long Term Debt To Total Equity on Profitability in Manufacturing Companies Listed on The Indonesian StockExchange In 2014-2018." Journal of Entrepreneur and Business 2, no. 1 (2023): 69–80. http://dx.doi.org/10.52643/joeb.v2i1.59.

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This study aims to analyze the Effect of Capital Expenditure, Total Debt to Total Assets, Total Debt to Equity and Long Term Debt to Total Equity on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2018. This research is an explanatory research that explains the causality relationship using secondary data with the population of all Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2018. A sample of 11 companies was selected using the purposive sample method in accordance with predetermined criteria including being listed on the IDX an

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Cecilia Riau Ekowati, Sylvia Sari R, and Kasful Anwar. "The Influence Of Capital Expenditure, Total Debt To Total Assets, Total Debt To Equity And Long Term Debt To Total Equity On Profitability In Manufacturing Companies Listed On The Indonesian Stock Exchange In 2014-2018." Journal of Entrepreneur and Business 2, no. 2 (2024): 88–95. http://dx.doi.org/10.52643/joeb.v2i2.48.

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This study aims to analyze the Effect of Capital Expenditure, Total Debt to Total Assets, Total Debt to Equity and Long Term Debt to Total Equity on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2018. This research is an explanatory research that explains the causality relationship using secondary data with the population are all Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2018. A sample of 11 companies was selected using the purposive sample method in accordance with predetermined criteria including being listed on the IDX a

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11

Damayanti, Frenita Damayanti, Lardin Korawijayanti Korawijayanti, and Tutik Dwi Karyanti. "ANALISIS KEMAMPUAN CURRENT RATIO, RETURN ON TOTAL ASSETS, DEBT TO TOTAL ASSETS, TOTAL ASSETS TURNOVER, DAN PRICE EARNING RATIO DALAM MEMPREDIKSI PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2013-2017." Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) 3, no. 1 (2020): 24. http://dx.doi.org/10.32497/akunbisnis.v3i1.1967.

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<p><em>This study aims to examine the effect of current ratio, return on total assets, debt to total assets, total asset turnover, and price earning ratio in predicting profit growth both simultaneously and partially. The sample in this study were 55 manufacturing companies listed on the Indonesia Stock Exchange during 2013-2017.The collected data will be processed and then analyzed using multiple linear regression. The test is carried out using the help of the SPSS for Windows program.</em><br /><em>The results of the analysis show that the current ratio, return

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12

Hidayat, Andreas Josafat, and Rista Bintara. "The Effect of Debt to Assets Ratio, Return on Assets, and Total Assets Turnover on Financial Distress." Journal of Islamic Contemporary Accounting and Business 3, no. 1 (2025): 62–70. https://doi.org/10.30993/jicab.v3i1.445.

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This study aims to analyze the effect of Debt Assets Ratio, Return on Assets, and Total Assets Turnover on Financial Distress in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. The independent variables in this study are Debt Assets Ratio, Return on Assets, and Total Assets Turnover, while the dependent variable is Financial Distress which is measured using the Altman Z-Score. The data used are secondary data from property and real estate companies listed on the IDX and taken from the official website www.idx.co.id. This study uses a pu

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13

Ibukun-Falayi, Owoola Rekiat. "An Assessment of Capital Structure Decisions among Listed Deposit Money Banks in Nigeria." INTERNATIONAL JOURNAL OF SOCIAL SCIENCES AND MANAGEMENT RESEARCH 9, no. 10 (2024): 1–13. http://dx.doi.org/10.56201/ijssmr.v9.no10.2023.pg1.13.

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This study aimed to assess Capital Structure Decision among listed Deposit Money Banks (DMBs) in Nigeria by assessing the effects of total equity and debts on capital structures of DBMs in Nigeria. The study alsocorrelated asset tangibility to firm size and examined the effect on the capital structure of the Banks. The study used secondary data collected from the annual accounts and reports of the selected ten (10) banks purposively selected for twelve (12) years covering 2011- 2022. The study’s population is made up of twenty-four existing listed deposit money banks on the list on the Nigeria

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14

Dayı, Faruk, and Issa Rajab Ali Mousa. "Financial Sustainability of Football Clubs: An Evaluation of Debts of Four Major Clubs in Türkiye." İnsan ve Toplum Bilimleri Araştırmaları Dergisi 14, no. 2 (2025): 807–24. https://doi.org/10.15869/itobiad.1655900.

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The four major football clubs have consistently incurred losses each year because their revenues insufficiently cover their expenses. As these losses have accumulated over time, equity has steadily declined. The abnormal increase in accumulated losses has led to a negative equity position. Instead of financing their assets with equity, the clubs have had to rely on debt to finance not only their assets but also their negative equity. The deterioration of the financial structure of the four major football clubs has resulted in increased borrowing, leading to higher principal and interest paymen

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15

Pasando, Viona, Jubi Jubi, Ady Inrawan, and Astuti Astuti. "PENGARUH DEBT TO ASSETS RATIO, TOTAL ASSETS TURN OVER DAN RETURN ON ASSETS TERHADAP PRICE TO BOOK VALUE PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA." FINANCIAL: JURNAL AKUNTANSI 4, no. 2 (2019): 51–61. http://dx.doi.org/10.37403/financial.v4i2.81.

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AbstrakTujuan dari penelitian ini adalah untuk mengetahui gambaran debt to assets Ratio, total assets turn over, return on assets dan price to book value serta pengaruh debt to assets Ratio, total assets turn over dan return on assets terhadap price to book value secara simultan maupun parsial pada Perusahaan Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan dengan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Sampel penelitian adalah Perusahaan Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia.

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Branido, Rendra, Reva Maria Valianti, and Rismansyah Rismansyah. "PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DEBT TO ASSETS RATIO DAN TOTAL ASSETS TURNOVER TERHADAP RETURN ON ASSETS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INFONESIA." Jurnal GeoEkonomi 12, no. 2 (2021): 152–66. http://dx.doi.org/10.36277/geoekonomi.v12i2.160.

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Penelitian ini bertujuan untuk mengetahui Pengaruh Current Ratio, Debt to Equity Ratio, Debt to Assets Ratio dan Total Assets Turnover secara parsial maupun simultan terhadap Return On Assets pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Teknik analisis data dalam penelitian ini adalah uji asumsi klasik, regresi linier sederhana, regresi linier berganda, koefesien korelasi (R) dan koefesien determinasi (R2) Hasil penelitian ini menunjukkan bahwa: 1) Berdasarkan uji hipotesis uji F menunjukan nilai signifikan 0,004 < 0,05 yang artinya seca

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Yahya, Adibah, and Saepul Hidayat. "The Influence of Current Ratio, Total Debt to Total Assets, Total Assets Turn Over, and Return on Assets on Earnings Persistence in Automotive Companies." Journal of Accounting Auditing and Business 3, no. 1 (2020): 62. http://dx.doi.org/10.24198/jaab.v3i1.24959.

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The purpose of this study is to determine the effect of the variable Current Ratio, Total Debt to Total Assets, Total Assets Turnover, Return on Assets, on earnings persistence. This study used secondary data, namely the annual financial statements of automotive companies listed on the Indonesia Stock Exchange from 2014-2018. The sample selection used a purposive sampling method. The data source is the financial ratios of automotive companies listed on the IDX. Methods of data analysis used the classic assumption test, multiple linear regression, T-test, F-test, and the coefficient of determin

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Dara, Maisarah Ibthia, Muda Iskandar, and . Rujiman. "Analysis of Debt Structure and Liquidity on Company Performance with Firm Size as a Moderation Variable: Sub-Sector Food and Beverage Listed on the IDX in the Period 2018-2022." International Journal of Current Science Research and Review 07, no. 07 (2024): 4634–42. https://doi.org/10.5281/zenodo.12636097.

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Abstract : This research aims to analyze and know the influence of Short-Term Debt, Long Term Debt, Total Debt to Assets, Total Debt to Equity, and Liquidity on Company Performance with Company Size as a moderating variable on manufacturing companies of the consumer goods industry listed in the Indonesia Stock Exchange 2018-2022 period. The population of this research is manufacturing companies in the consumer goods industry sector, which consists of 47 companies. The sampling selection is conducted using the purposive sampling method. Therefore, 38 samples are obtained. The data analysis meth

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Husda, Anggun Permata, Hermaya Ompusunggu, and Haposan Banjarnahor. "Financial Performance Analysis Before and After Covid-19. Study of a Case in PT. ANTAM Tbk." eCo-Buss 5, no. 3 (2023): 1124–33. http://dx.doi.org/10.32877/eb.v5i3.584.

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Analysis of PT ANTAM Tbk's Financial Performance Before and After Covid-19 is the title of this study. By comparing the financial ratios of the current ratio, quick ratio, debt to total assets, debt to total equity, net profit margin, return on assets, and total asset turnover, this study seeks to determine the financial ratios of PT ANTAM Tbk before and after COVID-19. The descriptive research method with a comparative study approach was used in this study. The financial statements of PT ANTAM Tbk before and after COVID-19 make up the study's population. Due to the sampling strategy, whereas

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M. Jusman Syah, Aris Wahyu Kuncoro, Hasan Ipmawan, Dwi Kristanto, Koen Hendrawan, and Pambuko Naryoto. "Analysis Of The Effect Of Current Ratio, Debt To Equity Ratio, Total Asset Turnover, And Firm Size On Return On Assets." Jurnal Bintang Manajemen 1, no. 2 (2023): 98–113. http://dx.doi.org/10.55606/jubima.v1i2.1384.

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Abstract, This research is to determine the effect of the current ratio, debt to equity ratio, total asset turnover, and firm size on the return on assets of pharmaceutical companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The samples used in this study were 10 pharmaceutical companies. The sampling technique used purposive sampling method. The analytical tool used is multiple linear regression analysis. The results of this study indicate that the Current ratio, which is measured using a comparison of current assets with current liabilities, has no effect on profitabil

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Supardi, Herman, H. Suratno H. Suratno, and Suyanto Suyanto. "PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO, TOTAL ASSET TURNOVER DAN INFLASI TERHADAP RETURN ON ASSET." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, no. 2 (2018): 16–27. http://dx.doi.org/10.34204/jiafe.v2i2.541.

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This study aims to determine how much influence the current ratio, debt to asset ratio, total asset turnover and inflation on return on assets in registered cooperatives in the Department of Cooperatives, Small and Medium Enterprises, Trade and Industry Indramayu district in 2010-2014 so that it can be used a reference to the management in decision making.This study uses the population, namely Employees Cooperative Republic of Indonesia registered KUKM, Industry and Trade of Indramayu district, 2010-2014, as many as 57 KPRI. The sample in this study amounted to 45 samples by purposive sampling

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Mukti, Alwi, Suji Abdullah Saleh, Yeti Aprilliawati, and Sulistia Suwondo. "Pengaruh Rasio Keuangan terhadap Perubahan Laba Perusahaan Batubara dan Migas yang terdaftar di BEI." Indonesian Accounting Literacy Journal 5, no. 2 (2025): 179–92. https://doi.org/10.35313/ialj.v5i2.4996.

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This study aims to determine the effect of Current Ratio, Quick Ratio, Debt to Assets Ratio, Debt to Equity Ratio, Inventory Turn Over, Fixed Assets Turn Over, Total Assets Turn Over, and commodities on profit changes in coal, oil and gas companies listed on IDX. The data obtained in this study used the documentary method and the online data tracking method. The results of multiple linear regression analysis show that the variables Current Ratio, Quick Ratio, Debt to Equity Ratio, and Total Assets Turn Over have a positive effect on earnings changes. While the variable Debt to Asset Ratio, Inv

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Siregar, Siti Aisyah. "Pengaruh Current Ratio, Debt to Assets Ratio, dan Total Asset Turn OverTerhadap Return On Asset Pada PT. ACE Hardware Indonesia Tbk Tahun 2014-2021." Balance : Jurnal Akuntansi dan Manajemen 1, no. 1 (2022): 100–110. http://dx.doi.org/10.59086/jam.v1i1.19.

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The financial condition of a company is of course very necessary for various parties in need, including for potential investors and creditors and owners to ensure what the sustainability of the company is currently and in the future.To analyze can be done by doing a ratio of liquidity, solvability, activity, and profitability.The purpose of this study is to analyze and find out the influence of Current Ratio, Debt to Asset Ratio, and Total Asset Turn Over on Return On Assets at PT ACE Hardware Indonesia Tbk for the year 2014-2021.This research is an associative study with secondary data obtain

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Timilsina, Lalit Prasad. "Determinants of capital structure in Nepalese commercial banks." International Research Journal of MMC 1, no. 1 (2020): 50–70. http://dx.doi.org/10.3126/irjmmc.v1i1.34119.

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This study examines the determinants of capital structure in Nepalese Commercial Banks. The study is based on secondary data of 16 commercial banks with 112 observations for the period 2011/12 to 2017/18. The total debt to total assets and total debt to total equity were selected as dependent variables while return on assets, bank size, assets tangibility, assets growth and liquidity are the independent variables. The data were collected from annual reports of concerned sample bank. The Pearson's correlation coefficients and regression models are estimated to test the significance and impact o

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Akani, Henry Waleru. "Debt Financing and Return on Assets of Quoted Firms in Nigeria." Indiana Journal of Economics and Business Management 4, no. 1 (2024): 1–14. https://doi.org/10.5281/zenodo.10588845.

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This study analyzed the effect of debt financing on return on assets of quoted consumer goods firms in Nigeria. Return on assets was proxy for dependent variable while debt financing was proxied by long-term debt ratio, short-term debt ratio and total-debt ratio by long-term debt ratio, short-term debt ratio and total-debt ratio. The study was anchored on Miller and Modigliani Theory, Pecking Order Theory, Trade-Off Theory, Trade-Off Theory, and Agency Cost Theory. The study adopted both deductive and inductive methods while ex-post facto research design was adopted. The population of this stu

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Kennedy, Posma Sariguna Johnson, and Bernadt Andri Pratama. "THE INFLUENCE OF ASSET GROWTH, TOTAL DEBT TO ASSET AND RETURN." Fundamental Management Journal 2, no. 2 (2018): 5–16. http://dx.doi.org/10.33541/fjm.v2i2.554.

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This study aims to determine the extent of the effect of asset growth, total assets Debt and Return on investment against systematic risk (beta stocks) at a construction company in the Stock Exchange 2012-2016 period. The data used for this study quantitative data. The data used in the annual financial statements of the six companies the construction sector in Indonesia Stock Exchange during the five years, the data on monthly stock price that is processed by investigators into the share price per year. All data used in this research is secondary data obtained from www.idx.com and www.yahoofin

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Cendana, Kusumawardhani, and Fauzan. "Analysis of the Effect of Capital Structure on Company Profitability." International Journal of Business Management and Technology 7, no. 1 (2023): 224–39. https://doi.org/10.5281/zenodo.7690344.

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t: The purpose of this research is to analyze and find empirical evidence regarding the effect of capital structure on profitability. The population in this study are Fast Moving Consumer Goods companies listed on the Indonesia Stock Exchange in 2018-2020. By using purposive sampling as the sampling method, a total sample of 105 Fast Moving Consumer Goods companies registered on the IDX was obtained in 2018- 2020. Data processing uses multiple linear regression analysis with the help of the SPSS program. Based on these tests, it was found that the Long-term Debt to Assets and Debt to Equity Ra

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Arilyn, Erika Jimena, and Beny Beny. "The Influence of Growth, Asset Tangibility, Cost of Debt, Profitability and Business Risk On Debt Capital." GATR Journal of Accounting and Finance Review (AFR) Vol. 4 (4) Oct-Dec 2019 4, no. 4 (2019): 120–27. http://dx.doi.org/10.35609/afr.2019.4.4(4).

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Objective –The aims to identify the significant factors that influence a company’s decision to use debt capital. Methodology/Technique – This study uses 5 independent variables namely; firm growth (growth rate in total gross assets), asset tangibility (ratio of net fixed assets to total assets), cost of debt (interest before tax / long term debt), profitability (Earnings Before Interest and Taxes (EBIT) / Total Asset), and business risk (standard deviation of EBIT to total assets). The dependent variable in this study, debt capital, is measured by the ratio of long-term debt to total assets. A

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Kurniawati, Ony, and Kustianingsih. "A. PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)." Economics and Sustainable Development 6, no. 2 (2021): 1. http://dx.doi.org/10.54980/esd.v6i2.144.

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ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh variabel current ratio, quick ratio, debt to equity ratio, debt ratio, profit margin, return on assets, total asset turnover, fixed assets turnover secara parsial dan simultan terhadap return saham. Metode penelitian yang digunakan pada penelitian ini adalah metode kuantitatif. Data yang digunakan pada penelitian ini adalah data sekunder dengan metode pengumpulan data berupa dokumentasi. Teknik analisis data yaitu menggunakan teknik analisis regresi berganda dengan 8 variabel bebas yaitu current ratio (X1), quick ratio (X2), debt

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Rasnawati, Atti, and Muryati Muryati. "Pengaruh Faktor-faktor Fundamental (Current Ratio, Return on Asset, Return on Equity, Total Asset Turn Over, Debt to Equity Ratio, dan Asset Growth) terhadap Beta Saham Telekomunikasi di Bursa Efek Indonesia Tahun 2019-2021." Jurnal Ilmiah Universitas Batanghari Jambi 23, no. 1 (2023): 295. http://dx.doi.org/10.33087/jiubj.v23i1.3513.

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This study raises the issue of Fundamental Factors, namely Current Ratio, Return On Assets, Return On Equity, Total Asset Turn Over, Debt To Equity Ratio, and Asset Growth have an influence or not on Beta Stocks. The purpose of this study is to determine how much the size of the company's ability to complete each fundamental ratio and how much influence the fundamental factors have on the stock beta of the telecommunications company. The results of this study indicate that the ability of telecommunications companies to have an average Current Ratio < standard deviation which means that the

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Widyakto, Adhi, Adhi Pradiptya, Citra Andriani Kusumawati, and Oktavie Fresiliasari. "The Role of ROA in Mediating DER, Current Ratio, and TATO on Firm Value." Jurnal Penelitian Ekonomi dan Bisnis 9, no. 2 (2024): 114–28. https://doi.org/10.33633/jpeb.v9i2.11086.

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Abstract______________________________________________________This research aims to obtain empirical evidence on the effect of debt equity ratio, current ratio and toral asset turnover on firm value through return on assets. This research was quantitative one with its secondary data obtained from annual financial statements published by companies. Its population included food and beverage companies registered in the Indonesian Stock Exchange in 2017-2022. samples were taken using purposive sampling where 52 companies were obtained. The collected data were then processed using e-views program.

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Tran, Thuy Ai Phuong, and Thi Hoang Anh Nguyen. "The Impact of Capital Structure on the Profitability of Vietnamese Listed Banks." International Journal of Management and Economics Invention 08, no. 05 (2022): 2424–28. https://doi.org/10.5281/zenodo.6542340.

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Abstract The purpose of this study is to look into the influence of capital structure on the profitability of seventeen listed banks in Vietnam from 2012 to 2020. Return on Total Assets (ROA) is used to determine profitability, whereas Debt to Total Assets (DA), business size, growth potential, and tangibility are used to determine capital structure. Descriptive statistics, correlation, and panel data regression models were used to examine the data. The findings reveal that capital structure has a significant negative influence on a firm's profitability. Based on empirical research, these

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Chandra, Aurick, Felicia Wijaya, Angelia, and Keumala Hayati. "Pengaruh Debt to Equity Ratio, Total Assets Turnover, Firm Size, dan Current Ratio terhadap Return on Assets." Jurnal Akuntansi, Keuangan, dan Manajemen 2, no. 1 (2021): 57–69. http://dx.doi.org/10.35912/jakman.v2i1.135.

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Purpose: This study aimed to examine and analyze the effects of the Debt to Equity Ratio (DER), Total Assets Turnover (TATO), firm size, and Current Ratio (CR) on Return on Assets (ROA) on the manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019 Research methodology: This research approach used quantitative research with descriptive research type. The research sample was determined by purposive sampling method to obtain 93 manufacturing companies listed on the Indonesia Stock exchange in 2017-2019. Results: The study results with simultaneous hypothesis

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Ganar, Yulian Bayu, and Silistiani Silistiani. "Pengaruh Debt To Assets Ratio dan Total Assets Turnover Terhadap Return on Assets pada PT. Gajah Tunggal Tbk. Periode 2012-2021." Jurnal Ilmiah PERKUSI 3, no. 3 (2023): 396. http://dx.doi.org/10.32493/j.perkusi.v3i3.32001.

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Penelitian ini bertujuan untuk mengetahui pengaruh solvabilitas yang diproksikan dengan debt to assets ratio dan aktivitas yang diproksikan dengan total assets turnover sebagai variabel independent terhadap profitabilitas yang diproksikan dengan return on asses sebagai variabel dependent. Perusahaan yang menjadi objek penelitian yaitu PT Gajah Tunggal Tbk selama periode 2012-2021. Metodologi yang digunakan adalah regresi linear dengan melakukan uji asumsi klasik terlebih dahulu. Berdasarkan hasil pengujian maka diperoleh hasil bahwa debt to asssets (X1) tidak berpengaruh secara parsial terhada

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Agriyani Wahyuningrum and Yuni Sukamdani. "Analisis Perputaran Persediaan, DTAR Terhadap ROA Pada Perusahaan Makanan Dan Minuman." Wahana 72, no. 2 (2020): 104–8. http://dx.doi.org/10.36456/wahana.v72i2.2737.

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Abstrak Penelitian ini untuk menelaah Perputaran Persediaan dan Debt to Total Asset Ratio terhadap Return On Asset pada Perusahaan Makanan dan Minuman yang tercatat di BEI. Menggunakan sampel 7 perusahaan makanan dam minuman yang tercatat di BEI dengan metode purposive sampling. Pengambilan data menggunakan metode dokumentasi. Dengan analisis data regresi linier berganda, asumsi klasik, R2 dan uji hipotesis. Uji hipotesis didapatkan signifikansi Perputaran Persediaan 0,124 > 0,05 artinya, Perputaran Persediaan tidak berpengaruh terhadap Return On Asset. Dan signifikansi Debt To Total

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Elizabeth, Elizabeth, and Adrie Putra. "EFFECT OF RETURN ON ASSETS (ROA), DEBT TO ASSETS RATIO (DAR), AND CURRENT RATIO (CR) ON STOCK PRICE." SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business 6, no. 4 (2023): 933–42. http://dx.doi.org/10.37481/sjr.v6i4.754.

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This study aims to analyze the effect of Return on Assets (ROA), Debt to Assets Ratio (DAR) and Current Ratio (CR) on the stock prices of real estate companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Return on assets (ROA) is measured by profit before interest tax, depreciation and amortization of total assets. The debt-to-assets ratio (DAR) is measured by total liabilities divided by total assets, and the current ratio (CR) is measured by total current assets divided by total current liabilities. So far, the stock price is measured by the closing price. The method used is p

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Mubarok, Faizul, Farhan Pamungkas, Ilham Pangestu, and Paja Zaky Firdaus. "Exploring Hidden Paths: Tax Strategies in Transportation through Leverage, Liquidity, and Total Assets." JURNAL EKSPLORASI AKUNTANSI 7, no. 1 (2025): 66–76. https://doi.org/10.24036/jea.v7i1.1446.

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This study analyzes the impact of total assets, debt-to-equity ratio (DER), debt-to-asset ratio (DAR), current ratio, and crisis on corporate tax aggressiveness in the transportation sector. The research sample comprises 12 transportation companies, with financial statement data from the Indonesia Stock Exchange from 2018-2022. The panel data regression method was used for analysis. The results showed that debt-to-asset ratio (DAR), debt-to-equity ratio (DER), and total assets significantly impact corporate tax aggressiveness in the transportation sector. On the other hand, current ratio and c

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Tamba, Anggin Nurcahaya, and Nadia Laras Br Hutagalung. "Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi di BEI." Owner 8, no. 3 (2024): 2076–91. http://dx.doi.org/10.33395/owner.v8i3.2217.

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The purpose of this study is to investigate and demonstrate how the non-cyclical consumer sector companies listed on the Indonesia stock exchange in 2021–2022 are affected in terms of profit growth by the current ratio, debt to equity ratio, total assets turnover, net profit margin, and return on assets. Additionally, investigate and assess how Company Size affects the relationship between Profit Growth and Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Net Profit Margin, and Return on Assets in Indonesian Non-Cyclic Consumer Sector Businesses. Exchange of Stocks during 2021–2022.

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Assyfa Putri Utami and Muhammad Jusman Syah. "Pengaruh Current Ratio, Debt To Equity Ratio, Return on Assets, dan Total Asset Turnover terhadap Harga Saham." Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset 2, no. 5 (2024): 418–26. http://dx.doi.org/10.61132/lokawati.v2i5.1223.

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This research aims to determine the influence of the Current Ratio, Debt to Equity Ratio, Return on Assets, and Total Asset Turnover on Stock Prices. This research method uses a quantitative research design. The population in this study was 44 companies and the sample used was 20 companies selected using a purposive sampling technique in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange for the 2019 - 2023 period. This research used multiple linear statistical analysis tools assisted by the SPSS program version 27. The research results show that partially and simultaneous

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Mardani, Ronny Malavia. "Pengaruh Return On Asset (ROA), Debt To Total Asset (DTA), Cash Ratio, Growth, dan Firm Size Terhadap Kebijakan Dividen." INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia 1, no. 1 (2017): 32–43. http://dx.doi.org/10.31842/jurnal-inobis.v1i1.15.

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The purpose of this study is to examine the effect of Return on Assets (ROA), Debt to Total Assets (DTA), Cash Ratio, Growth, and Firm Sise on Dividend Policy. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange period 2013-2016. While the sample of the study was determined by using purposive sampling, which obtained a number of 25 companies that qualify as research samples.Based on the analysis results can be seen that the Return on Asset (ROA) have a significant positive effect on dividend policy, Debt to Total Asset (DTA) and Cash Ratio (CR) have n

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Lubis, Mahmuddin Syah, Arman Osvaldo Siburian, Rivaldo Cokro, and Yusneni Afrita Nasution. "Pengaruh Current Ratio, Total Asset Turnover, Debt To Equity Ratio, Net Profit Margin Terhadap Roa Pada Perusahaan Property & Real Estate Yang Terdaftar Di BEI Tahun 2019 - 2021." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 1 (2023): 420–28. http://dx.doi.org/10.31539/costing.v7i1.6400.

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 The study aims to determine the effect of Curent Ratio, Total Asset Turnover, Debt to Equity Ratio, Net Profit Margin on ROA in property and real estate companies listed on the IDX in 2019 - 2021. Quantitative descriptive research method, collecting data using research instruments and statistically analyzed in testing hypotheses. The population was 80 companies in the field of property and real estate, a sample of 20 companies with purposive sampling technique. The results of the study found that Current Ratio is partially significant to the company's Return on Assets with a tcount of C

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Tanko, Udisifan Michael, Akeem Adetunji SIYANBOLA, Paul Matudi Bako, and Olalere Victor DOTUN. "Capital Structure and Firm Financial Performance: Moderating Effect of Board Financial Literacy in Nigerian Listed Non-Financial Companies." Journal of Accounting Research, Organization and Economics 4, no. 1 (2021): 48–66. http://dx.doi.org/10.24815/jaroe.v4i1.18322.

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Objective – The study examined the moderating effect of board financial literacy on the relationship between capital structure and firm financial performance of listed non-financial companies in Nigeria. Design/methodology – Capital structure was measured by long term debts to total assets, short term debts to total assets equity to total debt ratio and board financial literacy was measured by ratio of board members that have professional and academic qualification in accounting, finance and economics. Meanwhile financial performance was measured by return on assets. Secondary data was extract

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Firmansyah, Alif, Putri Amelia, Kinanti Rezi Budy Pramesti, and Zulvi Azzahra Putri. "Pengaruh Debt To Equity Ratio (DER), Total Asset Turnover (TATO), Dan Struktur Aset Terhadap Return On Assets (ROA) Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020." Jurnal Ekonomi Manajemen dan Bisnis (JEMB) 1, no. 1 (2023): 12–22. http://dx.doi.org/10.47233/jemb.v1i1.447.

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Research in this journal is to identify and analyze the effect of the Debt To Equity Ratio, Total Asset Turnover and Asset Structure on Return On Assets in Property and Real Estate Companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The type of data used is secondary data in the form of the company's annual financial report. In this study there were 15 Property and Real Estate companies on the Indonesia Stock Exchange which were the research samples. The research method used is descriptive and quantitative research. The test was carried out with panel data regression usi

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S., Muh Ikram, Suci Suci, Andi Nurrahma Gaffar, and Nurjannah Nurjannah. "Analysis of Financial Ratios in the Drinking Water Company (PAM) Tirta Mangkaluku, Palopo City." Dinamis : Journal of Islamic Management and Bussiness 4, no. 1 (2022): 77–93. http://dx.doi.org/10.24256/dinamis.v4i2.3420.

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This study aims to determine and analyze financial ratios (liquidity, solvency and profitability ratios) in the Drinking Water Company (PAM) Tirta Mangkaluku) Palopo City. The type of data used in this study is secondary data, where the data relates to the financial reports obtained from the Drinking Water Company (PAM) Tirta Mangkaluku Jalan Pongsimpin, Murante Village, Mungkajang District, Palopo City for the period 2014 – 2016. Based on the results of the study, it was found that Current The ratio cannot increase the added value of PAM Tirta Mangkaluku, Palopo City, but because the Current

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Tatyana, Tatyana, Ni Made Artini, and Adezia Zefanya Michela. "PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER, DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSET PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2022." REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN 5, no. 1 (2024): 82–88. http://dx.doi.org/10.56486/remittance.vol5no1.508.

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This research aims to examine the impact of the Current Ratio, Total Asset Turnover, and Debt to equity ratio on Return On Assets, and the combined impact of Current Ratio, Total Asset Turnover, and Debt to Equity Ratio on Return On Assets in companies operating in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. The population for this research comprises all food and beverage sub-sector companies listed on the IDX. A sample of 10 food and beverage sub-sector companies listed on the IDX was selected using purposive sampling. A secondary data coll

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Avivah, Putri Avi, and Eddie Imanuel Doloksaribu. "ANALISIS YURIDIS PENGGUNAAN ASET PERSONAL GUARANTEE DALAM MELUNASI UTANG PAILIT." Gloria Justitia 1, no. 2 (2022): 134–54. http://dx.doi.org/10.25170/gloriajustitia.v1i2.3067.

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In bankruptcy, the use of personal guarantee assets is something that can be done in bankruptcy debt if the assets belonging to the main debtor cannot meet repayments, in bankruptcy, there are 3 types of credit, namely preferred, separatist and concurrent creditors, the three creditors are creditors who have rights and obligations. their respective positions, such as preferred creditors who have the priority right to have their debts repaid, then separatist creditors who have collateral to pay their debts, and separatist creditors who do not have collateral rights or the right to loans. If the

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Rabab'ah, Mwafag Mohammad. "The Impact of the Capital Structure on Financial Performance: An Applied Study on the Saudi Basic Materials Companies." International Journal of Economics and Finance 14, no. 6 (2022): 77. http://dx.doi.org/10.5539/ijef.v14n6p77.

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This study aimed to measure the impact of the capital structure on the financial performance of basic materials companies listed on the Saudi Stock Exchange (Tadawul) during the period (2014-2021). The study relied on a number of independent variables to measure financial performance (the ratio of total debts to total assets, the ratio of Total debt to equity, the ratio of long-term debt to total assets), and ROE was used as an independent variable to measure financial performance. The study targeted all Saudi public shareholding basic materials companies listed in the Saudi financial market,

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Hamsyah, Hamsyah, Imam Nazarudin Latif, and Catur Kumala Dewi. "Cooperative Financial Performance Analysis of Liquidity, Solvency, Profitability, and Activity Ratios." Indonesian Journal of Sustainability Policy and Technology 1, no. 1 (2023): 30–45. http://dx.doi.org/10.61656/ijospat.v1i1.119.

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Cooperatives have an essential role in constructing national economic development, and their financial analysis is needed to evaluate the efficiency of their financial performance. This study aims to evaluate cooperatives' profitability, solvency, liquidity, and activity ratios in the years 2016–2018. The results will be analyzed using trend lines to determine if cooperative financial performance increased or decreased during that time. In this study, researchers employ liquidity ratios, specifically current ratios, as analytical tools. Solvency Ratios consist of Total Debt to Equity Ratio and

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A., Dr OLAGUNJU,, OLAIYA, A. C, and Dr ALAKETU, A. A. "CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE OF MONEY DEPOSIT BANKS IN NIGERIA." INTERNATIONAL JOURNAL OF RESEARCH IN EDUCATION HUMANITIES AND COMMERCE 05, no. 04 (2024): 104–15. http://dx.doi.org/10.37602/ijrehc.2024.5408.

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The study's main objective was to investigate how capital structure affected deposit banks in Nigeria's financial performance. The study specifically looked at the effects of the ratio of total capital to total assets on the asset return of chosen DMBs in Nigeria, as well as the effects of the ratio of total debt to total assets and the ratio of total debt to total debt. For the ex post facto study project, five (5) money depository institutions were selected as a population sample of all money depository banks in Nigeria. The independent variable was represented by TETA, TDTE, and TDTA, while

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Amalia Nuroktofiana, Alwi Bima, and Nurul Huda. "Pengaruh Net Profit Margin, Long Term Debt To Equity Ratio,Debt To Equity Ratio, Total Asset Turn Over Ratio Terhadap Return On Asset Pada PT. Nippon Indosari Corpindo Tbk." Trending: Jurnal Manajemen dan Ekonomi 1, no. 4 (2023): 313–41. http://dx.doi.org/10.30640/trending.v1i4.1684.

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The purpose of this research is to determine the effect of Net Profit Margin, Long Term Debt To Equity Ratio, Debt To Equity Ratio, Total Asset Turn Over Ratio on Return On Assets at PT. Nippon Indosari Corpindo Tbk. Associative type of research. The data analysis techniques used are the classical assumption test, multiple linear regression analysis, multiple coefficient test, coefficient of determination test, hypothesis test. using the help of SPSS Version 26. The population is PT financial report data. Nippon Indosari Corporindo. The sample used was purposive sampling by taking certain samp

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