Pengaruh Rasio Keuangan Terhadap Efisiensi Perusahaan (The Effect of Financial Ratios on Company Efficiency)

  • Aura Bunga Devismara Fakultas Ekonomika dan Bisnis, Universitas Diponegoro
  • Akhmad Hikmalshah Akbar Fakultas Ekonomika dan Bisnis, Universitas Diponegoro
  • Reiza Aulia Larasati Fakultas Ekonomika dan Bisnis, Universitas Diponegoro

Abstract

The object of this research is a manufacturing company listedaon the Indonesia StockaExchange. The purpose ofathis study isato examine and analyze theaeffect of leveragea(DER), liquiditya(CR), and profitabilitya(ROA) on company efficiency (TATO). The number of samples used is a number of 20 manufacturing companies obtained using purposive sampling technique. This study design is a causality study design. The researchamethod used is a typeaof quantitative study that is descriptive and analyzed using multiple linear regression methods. The results of thisastudy indicate partially: 1) DER hasaa negative and significant effectaon TATO, 2) CR hasaa positive and insignificant effectaon TATO, 3) ROA has a positive andasignificant effect on TATO.

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Published
2022-04-02
How to Cite
DEVISMARA, Aura Bunga; AKBAR, Akhmad Hikmalshah; LARASATI, Reiza Aulia. Pengaruh Rasio Keuangan Terhadap Efisiensi Perusahaan (The Effect of Financial Ratios on Company Efficiency). Akuntansi Bisnis & Manajemen ( ABM ), [S.l.], v. 29, n. 1, p. 56-62, apr. 2022. ISSN 2685-3965. Available at: <https://journal.stie-mce.ac.id/index.php/jabm/article/view/1026>. Date accessed: 22 june 2024. doi: https://doi.org/10.35606/jabm.v29i1.1026.
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Articles