PENGARUH CR, DER, TATO, DAN DAR TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

  • Wayan Mulia Dana Universitas Mahasaraswati Denpasar
  • I Nyoman Kusuma AMP Universitas Mahasaraswati Denpasar
  • Putu Novia Hapsari Ardianti Universitas Mahasaraswati Denpasar
Keywords: Company performance, Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Debt to Asset Ratio

Abstract

Company performance is the level of company achievement in carrying out activities or activities within a company. To see the performance of a company, it can be measured by the ratio Current Ratio, Debt to Equity Ratio, Total Asset Turnover, and Debt to Asset Ratio. This study aims to test and obtain empirical evidence of the effect of Current Ratio, Debt to Equity Ratio, Total Asset Turnover, and Debt to Asset Ratio on company performance in manufacturing companies listed on the Indonesia Stock Exchange 2017-2019 period. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample in this study were 82 manufacturing companies, which were determined based on the proportional sampling method. The analysis technique used to test the hypothesis is multiple linear regression analysis.The results showed that the Current Ratio and Total Asset Turnover had a positive effect on company performance, while the Debt to Equity Ratio and Debt to Asset Ratio had no effect on company performance. Further research can develop this research by using other variables that have an influence on company performance, so that it is possible to get better results from this study.

Published
2021-02-28