Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Journal of Auditing, Finance, and Forensic Accounting
M Rizi
Universitas Bangka Belitung
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Financial Ratio and Return on Asset in Mining Companies: Mediating Effect of Firm Size M Rizi; Anggraeni Yunita; Sumiyati Sumiyati; Julia Saputra
JAFFA Vol 11, No 2 (2023): October
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v11i2.19981

Abstract

This study aims to examine the effect of the current ratio, debt to equity ratio and total asset turnover to return on assets with firm size as intervening variable. The population in this study is the company mining listed on the Indonesia Stock Exchange in 2019-2021, with the sampling technique using purposive sampling, so that obtained as many as 22 mining companies that meet the requirements for researched and observed. The data analysis techniques used descriptive statistical analysis, classical assumptions, path analysis (path analysis) and hypothesis testing. The research results show that partially the current ratio has a significant positive effect on return on assets, debt to equity ratio has no significant negative effect on return on assets and total asset turnover have a significant positive effect on return on assets. Simultaneously firm size is able to intervene the influence of current ratio, debt to equity ratio, and total asset turnover to return on assets.
Co-Authors Anggraeni Yunita Julia Saputra Sumiyati Sumiyati