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Gos Ishak
Universitas Tanri Abeng
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Effect of Total Asset Turnover (TATO), BOPO, Debt to Asset Ratio Through Firm Size as Moderation Variables on Return on Asset (ROA) at PT Pelabuhan Indonesia (Persero) Nurwan Bayu Setyawan; Paidi W.S; Gos Ishak
Journal of Social Research Vol. 2 No. 9 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i9.1348

Abstract

The study's primary aim was to examine the influence of total asset turnover (TATO), operating costs on sales (BOPO), debt to asset ratio (DAR), and company size on return on assets (ROA) at PT Pelabuhan Indonesia (Persero) during the period 2015-2021. Quantitative research methods were utilized, and data was directly obtained from the company's financial statements and records for the specified timeframe. Regression analysis, employing moderation variables through the Eviews program, was employed for data analysis. The results indicated that TATO, BOPO, and DAR had a negative impact on ROA at PT Pelabuhan Indonesia (Persero). However, the company size did not significantly moderate the relationship between TATO, BOPO, DAR, and ROA. Additionally, when these factors were collectively considered, their combined effect on the ROA variable was found to be insignificant. In conclusion, the study concluded that specific financial indicators, such as TATO, BOPO, and DAR, adversely affected the company's return on assets, whereas the company size did not play a significant role in moderating these effects. Furthermore, when these factors were analyzed together, their combined impact on the ROA variable was not statistically significant.
The Effect of Current Ratio, Debt to Equity Ratio, BOPO, and GDP Growth on Return on Assets with Moderation of Firm Size in PT Pelabuhan Indonesia (Persero) Period 2018-2022 Febriyani Syafitri; Gos Ishak; L.M. Samryn
Journal of Social Research Vol. 2 No. 9 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i9.1349

Abstract

The objective of this study is to analyze the impact of various financial indicators on the Return on Assets (ROA) at PT Pelabuhan Indonesia (Persero) between 2018 and 2022. The research adopts a quantitative approach and utilizes the Ordinary Least Square (OLS) method, with data processing conducted using Eviews 13. The findings reveal the financial performance of PT Pelindo one year post-merger, indicating that the Debt to Equity Ratio (DER) and ROA have experienced an increase of 0.06% and 20.85%, respectively. On the other hand, the Current Ratio (CR) and BOPO have both decreased, with a decline of 37.25% and 0.18%, respectively. Hypothesis testing results demonstrate that the individual factors, including CR, DER, BOPO, and GDP growth, do not exert a significant influence on ROA. Furthermore, when considered together, their combined impact remains statistically insignificant. Interestingly, the study finds that the Firm Size has a moderating effect, enhancing the influence of CR, DER, BOPO, and GDP Growth on ROA. This suggests that the size of the firm plays a role in strengthening the relationship between these financial ratios and the company's overall profitability. This quantitative research sheds light on the financial dynamics of PT Pelabuhan Indonesia (Persero) following its merger. While specific financial indicators show changes, they do not significantly affect ROA individually or collectively. However, the interaction of Firm Size with the aforementioned ratios demonstrates a noteworthy correlation with ROA, highlighting the importance of considering firm size when analyzing financial performance.
Co-Authors Febriyani Syafitri L.M. Samryn Nurwan Bayu Setyawan Paidi W.S