ANALISIS PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP ROFITABILITAS (STUDI PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018)

Authors

  • Saraswati Mahasiswa Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Rizal Ruben Manullang Dosen Prodi Manajemen STIE-IBEK Pangkalpinang
  • Hendarti Tri Setyo Mulyani Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang

Keywords:

Financial performance, company size, profitability, currentratio, debt to equity ratio, total asset turnover, net profit margin, return on equity

Abstract

The purpose of this study is to evaluate and analyze current ratios, debt to equity ratios, total assets, net profit margins and company size to equity returns on pharmaceutical companies listed on the Indonesia Stock Exchange in 2014-2018. A sample of 9 pharmaceutical companies. The sample collection method is purposive sampling. Research is quantitative. Data analysis techniques are descriptive analysis, multiple linear analysis, classic assumption test, coefficient of determination and hypothesis testing. Analyzing using the JASP 0.9.2.0 Universiteit-van-amsterdam application.

 Simultaneous current ratios, debt to equity ratio, total asset turnover, company size and net profit margins affect the return on equity. Partially the current ratio and company size do not affect the return on equity while the debt to equity ratio, total assets change and net profit margins affect the return on equity.

Author Biographies

Rizal Ruben Manullang, Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Dosen Pembimbing I

Hendarti Tri Setyo Mulyani, Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang

Dosen Pembimbing II

Published

2020-02-01

How to Cite

Saraswati, Manullang, R. R., & Tri Setyo Mulyani, H. . (2020). ANALISIS PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP ROFITABILITAS (STUDI PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018). Jurnal Akuntansi Bisnis Dan Keuangan, 7(1), 98–106. Retrieved from https://e-jurnal.stie-ibek.ac.id/index.php/JABK/article/view/18