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Journal : Journal of Applied Business, Taxation and Economics Reseach

The Effect of Debt to Equity Ratio and Current Ratio on Return on Assets Deti Susilawati; Firli Agusetiawan Shavab; Meri Mustika
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 4 (2022): April 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i4.61

Abstract

The purpose of this study is to see how the Debt To Equity Ratio and Current Ratio affect the Return On Assets in pharmaceutical sub-sector manufacturing companies listed on the IDX from 2015 to 2019. Purposive sampling was used to determine the sample size in this study. Verificative and descriptive approaches were used in this study. Quantitative data analysis was used in this study. Based on the results of the partial test, it shows that the Debt To Equity Ratio has a significant negative effect on Return On Assets, and the Current Ratio has a significant positive effect on Return On Assets in Pharmaceutical Sub-Sector Manufacturing Companies Listed on the IDX in 2015-2019. Simultaneously, the Debt To Equity Ratio and Current Ratio have a significant positive effect on Profitability (ROA) in Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2019. The percentage contribution of the influence of Debt To Equity Ratio and Current Ratio to Return On Assets is 25%, while the remaining 75% can be explained by other factors not examined in this study.
The Influence of and Leadership Style Work Environment on Employee Performance At UPI Serang Campus Firli Agusetiawan Shavab; Fuadi Fuadi; Rohman B
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 1 (2021): Oktober 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.159 KB) | DOI: 10.54408/jabter.v1i1.14

Abstract

This research aims to analyze the influence of leadership styles and the work environment on employee performance at UPI Serang Campus. The research approach used is a mix method. The research population is an employee of education personnel at the University of Education Indonesia Kampus Serang, while the sample technique used in this study is purposive sampling using as many as 31 respondents. The method used is quantitative research. The data analysis methods used are decryptive statistical analysis, normality test, multicollinearity test, heteroskedasticity test, autocorrelation test, multiple linear regression test, and hypothesis test. The results of this study showed that: (1) leadership styles did not have a significant influence on employee performance. (2) The work environment has a significant influence on employee performance. (3) Leadership style and work environment have a significant influence on employee performance. The results of the coefficient of determination showed that the contribution of the influence of leadership style and the work environment on employee performance was 76.50%, while the remaining 22.50%, was a contribution from other variables (£) that were not examined in this study
The Effect of Earnings per Share and Debt to Equity Ratio On Audit Delay Firli Agusetiawan Shavab; Deti Susilawati; Evi Dora Sembiring; Fuadi Fuadi
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i3.177

Abstract

This study was conducted to determine the effect of Earning Per Share and DebtTo Equity Ratio on Audit Delay in property companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling method uses Purposive Sampling with a quantitative approach. The data analysis methods carried out include: (1) Descriptive statistics, (2) Testing classical assumptions, (3) Multiple linear regression analysis. (4) Double correlation test (5) Coefficient of Determination. (6) Test the Hypothesis (t-test and F-test).Based on the partial test results, it shows that earnings per share have an effect on Audit Delay, and debt to quity ratio has no effect on Audit Delay in Real Estate and Property Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021. In simultaneous testing, earnings per share and debt to quity ratio together affect Audit Delay in Real Estate and Property Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021. The percentage contribution of the effect of earnings per share and debt to quity ratio on Audit Delay is 17.7%, while the remaining 82.3% can be explained by other factors not examined in this study