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dc.contributor.authorJamal, Sri Wahyuni
dc.contributor.authorFauziah, Fenty
dc.contributor.authorLatief, Azhar
dc.contributor.authorSyahrin, M. Najeri Al
dc.date.accessioned2023-04-10T08:24:56Z
dc.date.available2023-04-10T08:24:56Z
dc.date.issued2022-01
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Analisis Pengaruh Current Ratio (CR), Total Asset Turnover (TATO) dan Debt to Asset Ratio (DAR) terhadap Return on Asset (ROA), serta Dampaknya terhadap Nilai Perusahaan (Studi terhadap Perusahaan Jasa Penunjang Migas pada Bursa Efek Indonesia Periode Tah. Jurnal Ilmiah Manajemen Forkamma, 1(2), 87–112id_ID
dc.identifier.issn2339-2436
dc.identifier.urihttps://dspace.umkt.ac.id//handle/463.2017/3164
dc.description.abstractHubungan antara efisiensi operasional dan profitabilitas tidak dapat diabaikan karena peningkatan profitabilitas diperlukan untuk kelangsungan hidup jangka panjang setiap perusahaan. Efisiensi dapat diukur melalui beberapa rasio keuangan dengan menggunakan working capital turnover dan total asset turnover. Variabel ini dipilih karena dapat membantu para pelaku bisnis dan pemegang saham dalam hal mengevaluasi keadaan keuangan perusahaan pertambangan Batubara di masa lalu, sekarang dan perencanaan laba yang akan diperoleh dimasa yang akan datang. Kemudian untuk profitabilitas menggunakan return on asset. Sampel perusahaan yang digunakan adalah sektor pertambangan Batubara sebanyak 10 perusahaan selama 3 tahun dari 2017-2019. Regresi linear berganda digunakan untuk menggambarkan dinamika perubahan return on asset. Berdasarkan hasil analisis, kami menemukan bahwa baik secara parsial maupun secara simultan working capital turnover dan total asset turnover berpengaruh signifikan terhadap return on asset. Diharapkan pihak perusahaan harus lebih hati-hati dan disiplin dalam hal peminjaman, pengumpulan dan pembelanjaan terhadap aset yang dimilikinya agar dapat memberikan keuntungan yang berkelanjutan bagi perusahaan dan pemegang saham.id_ID
dc.language.isoidid_ID
dc.publisherJurnal Akuntansi, Vol 9 No. 1, Januari 2022id_ID
dc.relation.ispartofseriesJurnal Akuntansi, Vol 9 No. 1,;45 -60
dc.subjectreturn on assetid_ID
dc.subjecttotal asset turnoverid_ID
dc.subjectworking capital turnoverid_ID
dc.titleRELASI ANTARA EFISIENSI OPERASIONAL DAN PROFITABILITASid_ID
dc.typeArticleid_ID


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