THE EFFECT OF QUICK RATIO DEBT TO RATIO AND FIXED ASSETS TURNOVER ON FINANCIAL PERFORMANCE IN THE FOOD AND BEVERAGE SUB SECTOR OF MANUFACTURING COMPANIES LISTED IN INDONESIAN STOCK EXCHANGE

JMM17 : Jurnal Ilmu ekonomi dan manajemen Pub Date : 2022-09-29 DOI:10.30996/jmm17.v9i02.7044

Aprilia Megawati Paringga, O. Kurniawati

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Abstract

The aims of this study were to anayzed the effect of Quick Ratio, Debt to Ratio, and Fixwd Assest Turnover on Financial Performance in the Food and Baverage Sub Sector of Manufacturing Companies Listed in Indonesian Stock Exchange. The sample in this study consisted of 20 companies into 54 financial reports and annual reports of 20 the food and beverage sub-sector of manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2018-2020 using the purposive sampling method. The results of this study shows that the t-test calculation proves that partially Quick Ratio and Fixed Assets Turnover have no significant effect on Return On Assets, but for Debt to Equity Ratio partially have an effect on Return On Assets. The calculation of the F test results simultaneously proves that the Quick Ratio, Debt to Equity Ratio, and Fixed Assets Turnover have a significant effect on Return On Assets. The Coefficient of Determination test is known that the R square value is 0.328 or 32.8% which indicates that ROA can be explained by QR, DER and FATO while the remaining 67.2% is explained by other variables

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速动比率、负债比率和固定资产周转率对印尼证券交易所上市制造企业食品饮料分行业财务绩效的影响

本研究的目的是分析速动比率、负债比率和固定资产周转率对印尼证券交易所上市的制造公司食品和平均子行业财务绩效的影响。本研究采用目的抽样方法，将20家公司纳入2018-2020年在印度尼西亚证券交易所(IDX)上市的制造业公司食品和饮料分行业的54份财务报告和20份年度报告。本研究结果表明，经t检验计算，部分速动比率和固定资产周转率对资产收益率没有显著影响，而部分负债权益比对资产收益率有显著影响。F检验结果的计算同时证明，速动比率、负债权益比和固定资产周转率对资产收益率有显著影响。通过决定系数检验可知，R平方值为0.328或32.8%，表明ROA可以由QR、DER和FATO来解释，其余67.2%可以由其他变量来解释

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JMM17 : Jurnal Ilmu ekonomi dan manajemen

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