Teks

Pengaruh Volume Penjualan, Tingkat Hutang Dan Cash Ratio Terhadap Return On Equity Ratio Pada Perusahaan Yang Terdampak Boikot

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This study aims to analyze the influence of sales volume, debt-to-equity ratio (DER), and cash-to-equity
return (ROE) ratio in companies affected by the boycott and listed on the Indonesia Stock Exchange (IDX) for the
2021–2024 period. This study uses a quantitative approach with a double linear regression analysis method. The
data used is secondary data in the form of annual financial statements from 36 observations. The results of the t
test showed that sales volume had a significant influence on ROE with a calculation value of 5.471 > 2.037 and a
significance of 0.000 < 0.05, and the cash ratio also had a significant effect on ROE with a calculation value of
2.729 > 2.037 and a significance of 0.010 < 0.05. Meanwhile, the debt level had no significant effect on ROE with
a calculation value of -0.015 < 2.037 and a significance of 0.917 > 0.05. The results of the F test showed that the
independent variable simultaneously had an effect on the ROE with a Fcal value of 13.417 > Ftable of 2.901 and
a significance of 0.000 < 0.05. The value of the determination coefficient (R²) is 0.557, which means that 55.7% of
the variation in ROE can be explained by all three independent variables. The study concluded that sales volume
and cash ratio have a significant influence on ROE, while debt levels have no partial effect.

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Ketersediaan

Informasi Detail

Judul Seri

Jurnal Internasional Akuntansi

No. Panggil

657 FAD p

Penerbit

Bogor : Universitas Binaniaga Indonesia Fakultas Ekonomi Dan Bisnis., 2025

Deskripsi Fisik

15 hal., il

Bahasa

Inggris

ISBN/ISSN

-

Klasifikasi

657 FAD p

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Jurnal INternasional Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

FADILA, Elian Dafa

Versi lain/terkait

Lampiran Berkas

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