Article Per Year (5 Year)
p-Index From 2019 - 2024
1.037
P-Index
This Author published in this journals
All Journal Diklat Review : Jurnal manajemen pendidikan dan pelatihan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Accounting and Finance Studies
Siti Kustinah
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Accounting and Finance Studies

 1 
The Effect of Working Capital Turnover, Debt to Asset Ratio and Times Interest Earned on Profitability Rifa andinie; Siti Kustinah
Accounting and Finance Studies Vol. 3 No. 4 (2023): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs34.7502023

Abstract

The purpose of this research is to identify and analyze the influence of variables on each property and real estate company listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The indicators used in this study are Working Capital Turnover (WCTO), Debt to Asset Ratio (DAR), Times Interest Earned (TIE) and Profitability (ROA). The population in this study were 80 companies and 44 companies as a sample with a total of 220 observations. This research uses purposive sampling method with five observation periods. This research uses descriptive quantitative method and associative method then multiple linear data analysis using SPSS 25 application assistance, this research uses independent variables, namely working capital turnover (WCTO), debt to assets ratio (DAR) and times interest earned (TIE) and the dependent variable is profitability (ROA). Based on data processing the results of this study show that partially working capital turnover (WCTO) has no significant effect on profitability, Debt to Asset Ratio (DAR) has no significant effect on profitability, times interest earned (TIE) has a positive and significant effect on profitability, Overall Simultaneous variables Working Capital Turnover (WCTO), Debt to Asset Ratio (DAR) and Times Interest Earned (TIE) have a significant effect on profitability (ROA).
Co-Authors Eddy Winarso Muhammad Anggionaldi Rifa andinie