Journal of Accounting Inaba
Vol. 1 No. 02 (2022): Volume 1 Number 2 December 2022

THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, AND TOTAL ASSETS TURN OVER ON RETURN ON EQUITY WITH COMPANY SIZE AS A MODERATION VARIABLE: Studies in Automotive and Components Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2013-2020 Period

Nurul Izmi Aulia Zannati (Universitas Indonesia Membangun)
Wajib Ginting (Universitas Indonesia Membangun)



Article Info

Publish Date
10 Dec 2022

Abstract

This study aims to examine the Current Ratio, Debt to Equity Ratio and Total Assets Turn Over to the Return On Equity with Firm Size as a Moderating Variable (Case Study on the Automotive and Components Sub-Sector listed on the Indonesia Stock Exchange in 2013-2020. The object of this research is Effect of Current Ratio, Debt to Equity Ratio and Total Assets Turn Over as Independent Variables, Return On Equity as Dependent Variables, and Firm Size as Moderating Variables. Based on the results of the research on the t test, the Current Ratio has no effect on the Return On Equity.Based on the results of the research on the t test, the Current Ratio has no effect on the Return On Equity of 1,825 < 1,681. Debt to Equity Ratio has no effect on the Return On Equity -6.579 < 1,681. Total Assets Turn Over has a affects on the Return On Equity 3,700 > 1,681. Firm size can moderate the effect of the Current Ratio on the Return On Equity of 1,815 > 1,681 with a significance level of 0,077 > 0,05. Firm size can moderate the effect of Debt to Equity Ratio on the Return On Equity of 6,559 > 1,661with a significance level of 0,000 > 0,05. Firm size cannot moderate the effect of Total Assets Turn Over on Return On Equity --2,924<1,661 with a significance level of 0,006 < 0,05. Based on the research of the f test, Current Ratio, Debt to Equity Ratio and Total Assets Turn Over simultaneously or together have a significant influence on the Return On Equity of 29,499 > 2.816. Current Ratio, Debt to Equity Ratio, and Total Assets Turn Over with Firm Size simultaneously or together have a significant influence on the Return On Equity of 39,150 > 2,330.

Copyrights © 2022






Journal Info

Abbrev

jai

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of accounting Inaba (JAI) comprises various topics of Accounting, all of those areas include; Financial Accounting and Auditing Management and Cost Accounting Taxation Accounting Information System and Information Technology Sharia Accounting Public Sector and Government Accounting ...