Analysis of the Effect of Current Ratio and Debt To Equity Ratio on Sales at PT. Indofood Sukses Makmur Tbk in 2009-2019
DOI:
https://doi.org/10.52728/ijjm.v2i2.228Keywords:
Curren Ratio, Debt To Equty Ratio, SalesAbstract
This research aims to identify and analyze whether there is an influence between them Curren Ratio and Debt To Equty Ratio, either partially or simultaneously to Sales at PT.Indofood Sukses Makmur Tbk. The approach taken for the use of research this is associative. The population of this study is to use financial statement data, namely data Curren Ratio consisting of current assets and current debt for Deb to Equty Ratio data consists of total debt and total equity and sales data consisting of gross sales and selling expenses for 29 years from 1990-2019 which were accessed through the website www.indofood.commethod of collection with a sample size of 11 years, namely 2009-2019. The The research sampling is purposive sampling method. While the data analysis technique using Curren Ratio, Debt To Equity Ratio, Sales, multiple linear regression, hypothesis (t test and F test), multiple correlation coefficient and multiple determination coefficient. Research result This proves that the Curren Ratio has no significant effect partially on Sales. The Debt To Equty Ratio has no significant effect partially on Sales. To be simultaneously on the Curren Ratio and Debt To Equty Ratio not effect on Sales. While the most dominant factor is the Curren Ratio and Debt To Equty Ratio to Sales is the Curren Ratio at PT.Indofood Sukses Makmur Tbk
Downloads
References
Fitrianingsih, D. (2018). PENGARUH CURRENT RASIO DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM DI PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 – 2017. JURNAL RISET AKUNTANSI TERPADU PERIODE 2013 – 2017, Vol.12 No., Hal. 144-166.
Ghozali, I. (2011). Aplikasi Analisis Multivariate Dengan Program SPSS. Badan Penerbit Universitas Diponegoro.
Ginting, M. C. (2017). Pengaruh Current Ratio dan Debt to Equity Ratio (DER) Terhadap Financial Distress pada Perusahaan Property & Real Estate di Bursa Efek Indonesia. Jurnal Manajemen, 3. No. 2,.
Hery, H. (2011). Teori Akuntansi. Cetakan 2. Kencana.
Kasmir, K. (2014). Analisis Laporan Keuangan, Edisi Pertama, Cetakan Ketujuh. PT. Rajagrafindo Persada.
Kundiman, A. (2016). PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSET, RETURN ON EQUITY TERHADAP HARGA SAHAM PADA INDEKS LQ 45 DI BEI PERIODE 2010-2014. PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSET, RETURN ON EQUITY TERHADAP HARGA SAHAM PADA INDEKS LQ 45 DI BEI PERIODE 2010-2014, Among Maka.
Mahardhika, M. (2016). Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Assets. ISSN : 2337-7313 Print, Widyakala.
Mohamad, S. (2015). Pasar Modal dan Manajemen Portofolio, Edisi 2. Erlangga.
Putu Ratih, P. S. (2019). Pengaruh Current Ratio Dan Debt To Equity RatioTerhadap Profitabilitas Dengan Intellectual Capital Sebagai Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, Vol.26.2.
Retnani. (2015). Manajemen Sumber Daya Manusia Strategik (Edisi 2). Penerbit Ghalia Indonesia.
Sembiring, H. (2012). ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN DALAM LAPORAN TAHUNAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. JURNAL MEDIASI, Vol. 4 N0.
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Afabeta.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
