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Jufrizen
Universitas Muhammadiyah Sumatera Utara
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Journal : Jurnal Riset Akuntansi Aksioma

 1 
Pengaruh Current Ratio, Debt to Equity Ratio dan Firm Size terhadap Return on Equity Jufrizen Jufrizen; Maya Sari
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.58

Abstract

The purpose of this study is to analyze whether variables such as Current Ratio, Debt to Equity Ratio and Company Size have a partial or simultaneous influence on Return On Equity. The approach taken in this study is an associative approach. The population in this study were all Agriculture Subsector Companies listed on the Indonesia Stock Exchange (IDX) which numbered 14 companies, while the samples that met the criteria in sampling for this study were 6 Agricultural Subsector Companies listed on the Indonesia Stock Exchange (IDX). Analysis of sample data used in this study is Multiple Linear Regression. The results of the study show that partially Current Ratio has no significant effect on Return On Equity, Debt to Equity Ratio has no significant effect on Return On Equity and Firm Size does not have a significant effect on Return On Equity. Simultaneous Results show that Current Ratio, Debt to Equity Ratio and Company Size have no significant effect on Return On Equity.
Co-Authors - Dahrani Abdul Hakim Nasution Ade Gunawan Ade Gunawan Ade Putra Wijaya Siregar Afni Sasqia Putri Lubis Aghnia Meilana Putri Ami Kumala Sari Anggita Dwi Kesuma Asfa, Qoula Atnuari Rosalia Azila Azuar Juliandi Bambang Suhanta Bella Olivia Rizki Cintya Ariza Dahniar Sianipar Dedek Kurniawan Dedek Kurniawan Gultom Dedy Dwi Arseto Deliati, Deliati Delyana Rahmawany Pulungan Dinda Nurmala Divo Samboja Edisah Putra Nainggolan Ega Sandra Kandhita Elsa Laura Rizky Barona Fahmi, Muhammad Fajar Pasaribu Farisi, Salman Fint Boy Loviky Hanifa Jasin Hanifah Jasin Hasrudy Tanjung, Hasrudy Hazmanan Khair Hazmanan Khair Hendra Sutrisno Marbun Illa Nurain Al Fatin Indra Syahputra Irfan Irfan Jasman Saripuddin Jumeida Simatupang Kevin Indajang Khairani Nurul Rahmadhani Leni Deli Lucy Ela Febrianti Maya Sari Maya Sari Maya Sari Mayang Permata Sari Maysarah Nabila Molana Malik Pandia Molana Malik Pandia Muhammad Adhan Muhammad Andi Prayogi Muhammad Arif Muhammad Arif Susilo Muhammad Elfi Azhar Muhammad Fadli Nasution Muhammad Fahmi Muhammad Firza Alpi, Muhammad Firza Muhammad Irfan Nasution Muhammad Ras Muis Muhammad Rizky Hutasuhut Muhammad Shareza Hafiz MUIS FAUZI RAMBE Mukmin Mukmin Mukmin Mukmin Mukmin Mukmin Murviana Koto Muskadi Sembiring Muslih Muslih Muslih Muslih Mutia Nurhalizah Nadia Ika Purnama Nadia Ika Purnama Nadia Nadia Nina Annisa Novien Rialdy Nur Adilla Bahri Lubis Nurhasanah Nurhasanah Pandapotan Ritonga Qahfi Romula Siregar Rachmad Reza F Radiman Radiman Radiman Radiman Radiman Radiman Radiman Radiman Radiman Rafika - Diaz Raihanah Daulay Rika Kartika Roni Parlindungan Salman Farisi Salman Farisi Sandra Pratiwi Saragih, Fitriani Satria Mirsya Affandy Nasution Satria Tirtayasa Sharifah Fathia Hannisa Noor Siti Mujiatun Siti Mujiatun Soeltan Mahzar Zein Sri Fitri Wahyuni Sri Fitri Wahyuni Sri Puji Lestari Surya Hamdani Surya Sanjaya Suwandi Usman Syafrida Hani Tasya Fadillah Noor Tupti, Zulaspan Virza Erika Walad Wirawan Weni Hawariyuni YUDI SISWADI Yusnandar, Willy