Pengaruh Current Ratio, Debt To Equity Ratio, Return On Assets Terhadap Nilai Perusahaan  ( Studi Empiris pada Perusahaan Sub Batubara yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021)

Danin Ristikasari; Ika Wulandari

doi:10.5281/zenodo.10426941

Danin Ristikasari Universitas Mercubuana Yogyakarta
Ika Wulandari Universitas Mercubuana Yogyakarta

DOI: https://doi.org/10.5281/zenodo.10426941

Keywords: Current Ratio, Debt To Equity Ratio, Return On Assets

Abstract

This Research aims to analyze the influences of the current ratio, debt to equity ratio and return on assets registered on the Indonesia Stock Exchange 2019-2021. The ability of a company to analyze can be utilized as a pattern of a company in making a decision. The total sample used in this research is 19 Companies that used report data for three years. The type of this research is quantitative method research with the explanatory approach. The data analysis method is multiple linear regression analysis. The result of this research show that Current Ratio (CR) does not influence the companies values, Debt to Equity Ratio (DER), Return On Asset (ROA) simultaneously influence the companies value on coal sub sector companies in 2019-2021.

References

Darmawan. (2020). Dasar-Dasar Memahami Rasio dan Laporan Keuangan. Yogyakarta: UNY Press.

Febrian, L. A., Sunarto, A., & Elwarda, K. (2022). Pengaruh Return on Assets (ROA), Debt to Equity Ratio (DER), dan Current Ratio (CR) Terhadap Nilai Perusahaan Pada Jakarta Islamic Index 70. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 10(2), 991–1002.

https://doi.org/10.37676/ekombis.v10i2.2218

Firdalia. (2022). Dasar Manajemen Keuangan Pendidikan Sekolah. Jakarta: Victor Malarek.

Jenita, & Herispon. (2022). Manajemen Keuangan Perusahaan. Pekanbaru: CV Azka Pustaka.

Kayo, E. S. (2020). Emiten. Diambil 9 Januari 2023, dari SahamOK website: https://www.sahamok.net/emiten/

Kementrian Energi dan Sumber Daya Mineral. (n.d.). Informasi Harga Mineral Logam Acuan dan Batubara Acuan. Diambil 9 Januari 2023, dari Ditjen Minerba website: https://www.minerba.esdm.go.id/harga_acuan

Kurniasari, E. (2020). Pengaruh Current Ratio, Debt to Equity Ratio dan Total Asset Turnover Terhadap Nilai Perusahaan. INTELEKTIVA: Jurnal Ekonomi, Sosial dan Humaniora, 2(5), 86–95.

Kurniawan, R., & Sudarso, L. (2021). Fundamental vs Technical: Which Side are You in? Jakarta: Elex Media Komputindo.

Marsha, N., & Murtaqi, I. (2017). The Effect of Financial Ratios on Firm Value in the Food and Beverage Sector of the IDX. Journal of Business and Management, 6(2), 214–226.

Pahlevi, C., & Anwar, V. (2022). Kinerja Keuangan Dalam Pendekatan Modal Intelektual Kapital dan Struktur Modal. Tangerang Selatan: Pascal Books.

Paramita, S. (2018). Pengaruh Debt to Asset Ratio, Return on Equity, dan Current Ratio terhadap Nilai Perusahaan pada Perusahaan Sektor Aneka Industri yang Terdaftar di BEI. Jurnal FinAcc, 2(2), 1921–1932.

Sa’adah, L., & Nur’ainui, T. (2020). Implementasi Pengukuran Current Ratio, Debt to Equity Ratio dan Return on Equity Serta Pengaruhnya Terhadap Return. Jombang: LPPM Universitas KH. A. Wahab Hasbullah.

Sofiani, L., & Siregar, E. M. (2022). Analisis Pengaruh ROA, CR dan DAR Terhadap Nilai Perusahaan Sektor Makanan dan Minuman. Jurnal Ilmiah Akuntansi Kesatuan, 1(1), 9–16. https://doi.org/10.37641/jiakes.v10i1.1183

Utami, P., & Welas. (2019). Pengaruh Current Ratio, Return on Asset, Total Asset Turnover dan Debt to Equity Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). Jurnal Akuntasi dan Keuangan, 8(1), 57–76. https://doi.org/10.36080/jak.v8i1.840

Wiguna, A., & Sunarwibowo, R. P. (2017). Pengaruh Current Ratio, Debt to Equity Ratio dan Return on Asset Terhadap Nilai Perusahaan. Financial Marketing Operational Human Resources (FAMOUS), 1(2).