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IF 2.5 3区社会学 Q2 DEVELOPMENT STUDIES

European Journal of Development Research Pub Date : 2022-06-21 DOI:10.53978/jd.v10i1.188

Arniwita Arniwita, Irmanelly Irmanelly

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引用次数: 0

摘要

公司财务状况报告是一种信息，可以用来查看管理人员在一段时间内完成业务目标所做的所有活动。通过对财务比率的评估，可以作为对该公司财务表现的衡量标准。本研究的目的是查明和分析PT. Charoen Pokphand印度尼西亚Tbk期间的业绩平衡(流动性)、债务偿定能力以及其对PT. Charoen Pokphand印度尼西亚Tbk期间的反问和影响。该研究采用的定量分析数据来源的方法来自于2016年至2020年在该公司页面上发表的公司年度报告。研究结果表明，2016年至2020年期间，当前ratio (CR)、“等价物买卖”(DER)和“ROE”(Retrun on Equity)的价值一直持续到2016年。根据分析结果，该比例还表明，r.d.对ROE有重大影响，其重要水平为0.5。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETRUN ON EQUITY PADA INDUSTRI PAKAN TERNAK DI BEI PERIODE 2016 SAMPAI DENGAN 2020 (STUDI KASUS PADA PT. CHAROEN POKPHAND INDONESIA TBK)

Laporan kinerja keuangan perusahaan merupakan suatu informasi yang dapat digunakan dalam melihat seluruh kegiatan yang dilakukan oleh manajemen dalam mencapai tujuan bisnisnya pada suatu periode tertentu. Melalui penilaian terhadap rasio keuangan akan dapat dijadikan tolok ukur dalam menilai kinerja keuangan perusahan tersebut. Tujuan penelitian ini yaitu untuk mengetahui dan menganalisis kinerja current ratio (likuiditas), Debt to equity (solvabilitas) dan pengaruhnya terhadap Retrun on Equity (Profitabilitas) pada PT. Charoen Pokphand Indonesia Tbk periode 2016 sampai dengan 2020. Metode yang digunakan dalam penelitian ini yaitu analisis kuantitatif dengan sumber data didapatkan berasal dari laporan tahunan perusahaan yang dipublikasikan pada laman perusahaan tersebut periode 2016 sampai dengan 2020. Hasil Penelitian menunjukan bahwa nilai current ratio (CR), Debt to Equity ratio (DER) dan Retrun on Equity (ROE) selama periode 2016 sampai dengan 2020 cenderun stabil setiap tahunnya dan memiliki peningkatanan dari tahun ke tahun. berdasarkan hasil analisis diketahui juga bahwa rasio CR, DER berpengaruh signifikan terhadap ROE dengan tingkat signifikannya yaitu 0,5.

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来源期刊

European Journal of Development Research DEVELOPMENT STUDIES-

CiteScore

5.70

自引率

4.00%

发文量

期刊介绍： The European Journal of Development Research (EJDR) redefines and modernises what international development is, recognising the many schools of thought on what human development constitutes. It encourages debate between competing approaches to understanding global development and international social development. The journal is multidisciplinary and welcomes papers that are rooted in any mixture of fields including (but not limited to): development studies, international studies, social policy, sociology, politics, economics, anthropology, education, sustainability, business and management. EJDR explicitly links with development studies, being hosted by European Association of Development Institutes (EADI) and its various initiatives. As a double-blind peer-reviewed academic journal, we particularly welcome submissions that improve our conceptual understanding of international development processes, or submissions that propose policy and developmental tools by analysing empirical evidence, whether qualitative, quantitative, mixed methods or anecdotal (data use in the journal ranges broadly from narratives and transcripts, through ethnographic and mixed data, to quantitative and survey data). The research methods used in the journal''s articles make explicit the importance of empirical data and the critical interpretation of findings. Authors can use a mixture of theory and data analysis to expand the possibilities for global development. Submissions must be well-grounded in theory and must also indicate how their findings are relevant to development practitioners in the field and/or policy makers. The journal encourages papers which embody the highest quality standards, and which use an innovative approach. We urge authors who contemplate submitting their work to the EJDR to respond to research already published in this journal, as well as complementary journals and books. We take special efforts to include global voices, and notably voices from the global South. Queries about potential submissions to EJDR can be directed to the Editors. EJDR understands development to be an ongoing process that affects all communities, societies, states and regions: We therefore do not have a geographical bias, but wherever possible prospective authors should seek to highlight how their study has relevance to researchers and practitioners studying development in different environments. Although many of the papers we publish examine the challenges for developing countries, we recognize that there are important lessons to be derived from the experiences of regions in the developed world. The EJDR is print-published 6 times a year, in a mix of regular and special theme issues; accepted papers are published on an ongoing basis online. We accept submissions in English and French.