PENGARUH FIRM SIZE, CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSETS TURNOVER TERHADAP KINERJA KEUANGAN

Authors

  • Leonardo Krisman Universitas Budi Luhur Author
  • Anissa Amalia Mulya Universitas Budi Luhur Author

DOI:

https://doi.org/10.69714/x3apea88

Keywords:

Firm Size (FS), Current Ratio (CR) , Debt to Equity Ratio (DER) , Total Assets Turnover (TATO) , Return On Assets (ROA)

Abstract

This research aims to examine the influence of Firm Size, Current Ratio, Debt to Equity Ratio, Total Assets Turnover on Finansial Performance. Firm Size, Current Ratio, Debt to Equity Ratio, Total Assets Turnover as an independent variable, Finansial Performance as the dependent variable. This research uses secondary data with a population of 44 companies, namely on Nikel sub sector mining companies listed on the Indonesian Stock Exchange in 2021-2024, 13 (thirteen) companies are the research sample with the observation year 2021-2024. The sampling technique used was purposive sampling with multiple linear regression analysis method. The results of this research show that partially and simultaneously Firm Size Influences Stock Price. Meanwhile, Current Rasio, Debt to Equity Ratio, Total Assets Turnover have No. Effects on Financial Performance.

References

E. Kusumawati and Widaryanti, “Analisis Pengaruh Debt to Equity Ratio, Current Ratio, dan Total Asset Turnover terhadap Return On Assets (Studi Kasus pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2015–2020),” Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis dan Akuntansi, vol. 1, no. 2, pp. xx–xx, Aug. 2022. [Online]. Available: ejournal.stiepena.ac.id/index.php/fokusemba (E ISSN: 2829-1433).

H. Krisnandi, D. T. Awaloedin, and S. Saulinda, “Pengaruh Current Ratio, Inventory Turnover, Debt to Equity Ratio dan Ukuran Perusahaan terhadap Return On Assets (Perusahaan Sub Sektor Industri yang terdaftar di Bursa Efek Indonesia Periode 2015–2017),” Jurnal Rekayasa Informasi, vol. 8, no. 2, pp. xx–xx, 2019. [Online]. Available: https://journal.istn.ac.id/index.php/rekayasainformasi/article/view/486 (E-ISSN: 2685-8231).

N. Fajira, Arjuniadi, and Nazariah, “Analisis Return On Assets Dilihat dari Current Ratio, Debt to Equity Ratio, dan Total Asset Turnover (Pada Sektor Barang Konsumen Primer D222 Makanan Olahan yang Terdaftar di BEI Periode 2017–2021),” Jurnal Ekonomo dan Bisnis Unigha, vol. 3, no. 1, pp. xx–xx, Mar. 2023. [Online]. Available: https://journal.unigha.ac.id/index.php/JEko/article/view/1350 (E-ISSN: 2774-8170)

R. I. Juwita and Mutawali, “Pengaruh Current Ratio, Debt to Equity Ratio, Net Profit Margin, Total Asset Turnover dan Earning Per Share terhadap Return On Assets (Pada PT Asahimas Flat Glass Tbk Periode 2012–2021),” Jurnal Manajemen dan Sumberdaya, vol. 1, no. 2, pp. 114–123, Oct. 2022. (E-ISSN: 2964-7088) https://journal.ainarapress.org/index.php/lms/article/view/190

S. Magdalena, I. Yuningsih, and I. A. Lahaya, “Pengaruh Firm Size dan Good Corporate Governance serta Corporate Social Responsibility terhadap Kinerja Keuangan (Pada Bank Umum Syariah di Indonesia Tahun 2011–2025),” Jurnal Ekonomi Syariah, vol. 5, no. 2, pp. 221–238, 2017. (E-ISSN: 2502-8316) https://www.researchgate.net/publication/334052566_PENGARUH_FIRM_SIZE_DAN_GOOD_CORPORATE_GOVERNANCE_SERTA_CORPORATE_SOCIAL_RESPONSIBILITY_TERHADAP_KINERJA_KEUANGAN_PADA_BANK_UMUM_SYARIAH_DI_INDONESIA

U. V. Siregar, L. G. Semiring, L. Manurung, and S. A. Nasution, “Analisa Current Ratio, Net Profit Margin, Total Asset Turnover, Debt to Equity Ratio terhadap Return On Assets (Pada Perusahaan Infrastruktur, Utilitas dan Transportasi yang Terdaftar di BEI Periode 2018–2020),” Jurnal Ilmiah Akuntansi dan Keuangan, vol. 4, no. 10, pp. xx–xx, 2022. (E-ISSN: 2622-2205) https://www.semanticscholar.org/paper/Analisa-current-ratio%2C-net-profit-margin%2C-total-dan-Siregar-Sembiring/079c0be8f136ce8a5ea96b6f1f3838c594763fd6

Y. Reswita and R. Rahim, “Pengaruh Ownership, Independent Board dan Firm Size terhadap Return On Assets (Perbankan yang terdaftar di BEI Tahun 2014–2018),” Jurnal Ilmiah Mahasiswa Ekonomi Manajemen, vol. 5, no. 4, pp. 792–796, 2020. (E-ISSN: 2598-635X) https://scholar.google.com/citations?view_op=view_citation&hl=en&user=zx_KNjIAAAAJ&citation_for_view=zx_KNjIAAAAJ:9yKSN-GCB0IC

V. D. Firdayani, L. K. Merawati, and D. R. Tandio, “Pengaruh Pertumbuhan Perusahaan, Debt to Equity Ratio, Total Asset Turnover, dan Working Capital Turnover terhadap Return On Assets (Pada Perusahaan Consumer Goods),” Jurnal Kharisma, vol. 4, no. 3, pp. xx–xx, Oct. 2022. (E-ISSN: 2716-2710) https://e-journal.unmas.ac.id/index.php/kharisma/article/view/5483

F. M. Patty, J. R. Pattiruhu, and L. S. Loppies, “Pengaruh Firm Size dan Good Corporate Governance serta Corporate Social Responsibility terhadap Kinerja Keuangan pada Bank Umum Syariah di Indonesia,” ResearchGate, [Online]. Available: https://www.researchgate.net/publication/334052566

Jurnal Ekonomo dan Bisnis Unigha, [Online]. Available: https://journal.unigha.ac.id/index.php/JEko/article/view/1350

https://journal.ainarapress.org/index.php/lms/article/view/190/200

Bursa Efek Indonesia (IDX). [Online]. Available: http://www.idx.co.id/

https://jim.usk.ac.id/EKM/article/view/15518/pdf

Wartakini, “Indonesia kuasai pasar nikel dunia: Menjadi pemimpin dalam produksi dan ekspor nikel global,” Wartakini.co.id, [Online]. Available: https://wartakini.co.id/detail/50350

Ekonika: Jurnal Ekonomi Universitas Kadiri, [Online]. Available: https://ojs.unik-kediri.ac.id/index.php/ekonika#homepageAbout

Downloads

Published

19-09-2025

How to Cite

PENGARUH FIRM SIZE, CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSETS TURNOVER TERHADAP KINERJA KEUANGAN (Leonardo Krisman & Anissa Amalia Mulya , Trans.). (2025). Jurnal Ilmiah Manajemen Dan Akuntansi, 2(5), 189-201. https://doi.org/10.69714/x3apea88