Analisis pengaruh Rasio keuangan terhadap kinerja keuangan pada PT. Ultra Jaya Milk Industry Tbk

Ritonga, Hedi Afandi and Nasution, Yenni Samri Juliarti (2023) Analisis pengaruh Rasio keuangan terhadap kinerja keuangan pada PT. Ultra Jaya Milk Industry Tbk. Syntax Literat, 8 (2).

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Abstract

Measuring financial performance is important for businesses because the results of measuring financial performance can be used as a basis for decision making. The purpose of this research is to obtain empirical evidence regarding the effect of current ratio, total asset turnover ratio, debt to total asset ratio, and asset return ratio on financial performance as measured by Profit Before Tax. This research was conducted at PT. Ultra Jaya Milk Industry Tbk which is listed on the Indonesia Stock Exchange. The research sample is the company's quarterly financial statements with 3 years of observation, namely 2019-2021, so 48 data are obtained. Data were collected and then tested by SPSS analysis. The results show that the current ratio, the ratio of debt to total assets and the ratio of return on assets have a positive and insignificant effect on Profit Before Tax, while the ratio of total assets turnover has a significant positive effect on Profit Before Tax.

Jenis Item:	Artikel
Uncontrolled Keywords:	Financial Statement, Financial Performance, Financial Ratio
Subjects:	600 Technology (Applied sciences) > 650 Management and auxiliary services > 657 Accounting
Divisions:	Artikel (Jurnal, Koran, Majalah)
Pengguna yang mendeposit:	Ms Nurul Hidayah Siregar
Date Deposited:	19 Jun 2023 05:18
Last Modified:	19 Jun 2023 05:18
URI:	http://repository.uinsu.ac.id/id/eprint/19601

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