THE INFLUENCE OF TATO, DAR, CR ON ROA IN FOOD AND BEVERAGE COMPANIES

Indriyani Widjayanti, Suaibatul Aslamiyah

Abstract


This research aims to determine the effect of Total Assets Turnover, Debt to Asset Ratio, Current Ratio to Return On Asset. By using the food and beverage companies as population, and technically the  sample in this study used purposive sampling, namely 13 companies. The sources used in this study were obtained on the BEI website. The results showed that Total Assets Turnover (TATO) had a negative and insignificant effect on Return On Assets (ROA), Debt ro Asset Ratio (DAR) had a negative and significant effect on Return On Asset (ROA), and Current Ratio (CR) had a positive and significant effect on Return On Asset (ROA)

Full Text:

PDF

References


Arif, M. (2021). Pengaruh Current Ratio Debt Equity Ratio Dan Total Asset Turnover Terhadap Return on Asset Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Riset Akuntansi dan Bisnis, 21(2), 147–161. https://doi.org/10.30596/jrab.v21i2.7898.

Citarayani,I., &Saputro, R. A. (2023).Pengaruh Current Ratio, Debt to Equity Ratio, Perputaran Aktiva Tetap terhadap Return On Asset. Fair Value: Jurnal ilmiah Akuntansi Dan Keuangan, 5(7), 2939-2950. https://journal.ikopin.ac.id/index.php/fairvalue

Darto., & Ali, Sampor (2022). Anteseden Return on Asset Perusahaan Farmasi di Indonesia, Jurnal Muhammadiyah Manajemen Bisnis, 3(2), 1-8.

Fauziah, U., Purnawati, H., & Leviany, T. (2017). Pengaruh Rasio Lancar Dan Rasio Hutang Atas Modal Terhadap Return on Asset. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), 2(1), 63. https://doi.org/10.32897/sikap.v2i1.63

Haloho, D. I., Malau, S. P., Kunci, K., & Pendahuluan, I. (2019). Analisis QR , DER dan NPM terhadap Harga Saham Perusahaan Food and Beverages di Indonesia. 2(2), 325–339.

Hasanah, A., & Enggariyanto, D. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Return on Asset Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Journal of Applied Managerial Accounting, 2(1), 15–25. https://doi.org/10.30871/jama.v2i1.658

Hery. (2018). Analisis Laporan Keuangan Integrated and Comprehensive Edition. Jakarta: Grasindo.

https://kemenperin.go.id/artikel/22682/Pemasok-Kebutuhan-Pangan-Selama-Pandemi (pada 29 Mei 2023 jam 13.23 wib).

https://www.liputan6.com/bisnis/read/4211947/industri-makanan-dan-minuman-paling-terdampak-virus-corona. (Diakses pada 20 November 2022 jam 10.15).

Jenni, J., Yeni, L., Merissa, M., Wanny, T., Erlin, E., & Nasution, I. A. (2019). Pengaruh TATO, DER dan Current Ratio terhadap ROA pda Perusahaan Property dan Real Estate. Owner, 3(2), 139. https://doi.org/10.33395/owner.v3i2.127

Kasmir. (2019). Analisis Laporan Keuangan. Edisi Revisi. Cetakan 12 Depok : PT Raja Grafindo Persada.

Khasanah, Umi Amanatul. (2021). Pengaruh Leverage, Pertumbuhan Penjualan, Ukuran Perusahaan terhadap Profitabilitas Perusahaan Plastik dan Kemasan. Jurnal Ilmu dan Riset Manajemen, 10(4), 1-17

Kurniawati, C. R. (2022). Pengaruh current ratio , total asset turnover , dan debt to equity ratio terhadap return on asset. 1(2), 101–112

Pratama,V. Y., & Rohmawati, A. (2022) Analisis Pengaruh Rasio Solvabilitas dan Efisiensi Perbankan Terhadap Profitabilitas Bank Umum Syariah Periode 2016-2020. Studia Economica : Jurnal Ekonomi Islam, 8(1), 152. https://doi.org/10.30821/se.v8i1.12731

Rumokoy, L. J. (2021). I . M . L . Rompas ., L . J . Rumokoy . PENGARUH CURRENT RATIO , DEBT TO EQUITY RATIO , DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET PERUSAHAAN SUB SEKTOR OTOMOTIF & KOMPONEN DI BURSA EFEK INDONESIA PERIODE 2015-2021 THE EFFECT OF CURRENT RATIO , DEB. 11(1), 833–843.

Santia, Tira. (2020). Industri Makanan dan Minuman Paling Terdampak Virus Corona. Liputan6.com.

Sujarweni, V. Wiratna. (2017). Analisis Laporan Keuangan : Teori, Aplikasi, & Hasil Penelitian. Yogyakarta: Pustaka Baru Press.

Tan, M., & Hadi, S. (2020). Pengaruh CR, DER, TATO, Dan Ukuran Perusahaan Terhadap Profitabilitas Pada Perusahaan Farmasi Yang Terdaftar Di BEI. Kurs: Jurnal Akuntansi, Kewirausahaan Dan Bisnis, 5(1), 58–69.

Wandasari, N. (2021). Pengaruh CTO dan DAR terhadap ROA pada Perusahaan Industri Dasar dan Kimia di BEI Periode 2014-2018. 1(2), Indonesian Journal of Economics and Management, 1(2), 366–374.




DOI: http://dx.doi.org/10.31000/dmj.v8i1.10308

Article Metrics

Abstract - 533 PDF - 293

Refbacks

  • There are currently no refbacks.


Jurnal ini telah terindeks dalam:


googleGaruda crossref dimention



Office:
Editor of Dynamic Management Journal (DMJ) UMT, Building F, 3rd Floor, Department Management Faculty of Economics and Business, Universitiy Of Muhammadiyah Tangerang
Jl. Perintis Kemerdekaan I No.33, RT.007/RW.003, Babakan, Cikokol, Kec. Tangerang, Kota Tangerang, Banten 15118

Wa08567312111 (Galuh), 085716034977 (Eky)
Email: dynamic@gmail.com 


Dynamic management journal is licensed under Attribution-ShareAlike 4.0 International