ANALISIS RASIO KEUANGAN YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2021
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Institusion
Universitas Muhammadiyah Ponorogo
Author
Novitasari, Diana
Subject
HG Finance
Datestamp
2022-09-08 07:10:07
Abstract :
?This study aims to determine how the effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Receivable Turnover (RTO) either partially or simultaneously on financial performance (ROA). The population used in this study are textile and garment companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021. Collecting data in this study using purposive sampling technique. The sample obtained in accordance with the specified criteria as many as 15 companies. The analytical method used is multiple linear regression analysis using the SPSS version 23 statistical application.? ?The results of testing the first hypothesis in this study indicate that the current ratio (CR) partially has a significant effect on financial performance (ROA). The second hypothesis in this study shows that the Debt to Equity Ratio (DER) has no effect on financial performance (ROA). The results of testing the third hypothesis in this study indicate that partially Receivable Turnover has a significant effect on financial performance (ROA). The results of testing the fourth hypothesis show that the Current Ratio (CR), Debt to Equity Ratio (DER), and Receivable Turnover (RTO) simultaneously have a significant effect on financial performance (ROA). The results of the coefficient of determination (R2) indicate that the dependent variable or financial performance (ROA) is influenced by variations of the independent variables, namely Curren Ratio (CR), Debt to Equity Ratio (DER), and Receivable Turnover (RTO) of 22.4%. The remaining 77.6% is influenced by other variables not included in this study.? Keywords: Current Ratio, Debt to Equity Ratio, Receivable Turnover, Return on Assets.
?This study aims to determine how the effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Receivable Turnover (RTO) either partially or simultaneously on financial performance (ROA). The population used in this study are textile and garment companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021. Collecting data in this study using purposive sampling technique. The sample obtained in accordance with the specified criteria as many as 15 companies. The analytical method used is multiple linear regression analysis using the SPSS version 23 statistical application.? ?The results of testing the first hypothesis in this study indicate that the current ratio (CR) partially has a significant effect on financial performance (ROA). The second hypothesis in this study shows that the Debt to Equity Ratio (DER) has no effect on financial performance (ROA). The results of testing the third hypothesis in this study indicate that partially Receivable Turnover has a significant effect on financial performance (ROA). The results of testing the fourth hypothesis show that the Current Ratio (CR), Debt to Equity Ratio (DER), and Receivable Turnover (RTO) simultaneously have a significant effect on financial performance (ROA). The results of the coefficient of determination (R2) indicate that the dependent variable or financial performance (ROA) is influenced by variations of the independent variables, namely Curren Ratio (CR), Debt to Equity Ratio (DER), and Receivable Turnover (RTO) of 22.4%. The remaining 77.6% is influenced by other variables not included in this study.? Keywords: Current Ratio, Debt to Equity Ratio, Receivable Turnover, Return on Assets.
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