Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021)

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Effect of Debt to Equity Ratio, Current Ratio, Total Assets Turnover, Earning Per Share, Price Earning-Ratio, Sales Growth, and Net Profit Margin on Return on Equity

(Case Study on Tobacco Sub-Sector Companies Listed on the Indonesia Stock Exchange 2016-2020)

Authors
Heliani1, *, Fitri Mareta2, Andini Ulhaq3, Efi Resfitasari4, Indri Febriani5, Siti Elisah6
1Lecture in Nusa Putra University, Sukabumi, Indonesia
2Lecture in Nusa Putra University, Sukabumi, Indonesia
3Student in Nusa Putra University, Sukabumi, Indonesia
4Student in Nusa Putra University, Sukabumi, Indonesia
5Student in Nusa Putra University, Sukabumi, Indonesia
6Student in Nusa Putra University, Sukabumi, Indonesia
*Corresponding author. E-mail: heliani@nusaputra.ac.id
Corresponding Author
Heliani
Available Online 10 February 2022.
DOI
10.2991/aebmr.k.220204.047How to use a DOI?
Keywords
Debt to Equity Ratio; Current Ratio; Total Assets Turnover; Earning Per Share; Price Earning-Ratio; Sales Growth; Net Profit Margin; Return on Equity
Abstract

This research aims to determine whether DER, CR, TAT, EPS, PER, Sales Growth, and NPM partially affect the ROE variable in the cigarette sector companies from 2016-2020. Secondary data was gathered from the Indonesia Stock Exchange’s (IDX) official website, with a population of all firms listed on the IDX in the cigarette industry totaling five companies. Purposive sampling was performed, a non-probability sampling strategy, and obtained a sample of 4 companies. The independent variables are the DER, CR, TAT, EPS, PER, Sales Growth, and NPM variables, while the dependent variable is the ROE variable. This study shows that TAT and NPM factors significantly impact ROE, but the DER, CR, EPS, PER, and Sales Growth variables have no impact. Simultaneously DER, CR, TAT, EPS, PER, Sales Growth, and NPM affect ROE.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
10 February 2022
ISBN
978-94-6239-532-9
ISSN
2352-5428
DOI
10.2991/aebmr.k.220204.047How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Heliani
AU  - Fitri Mareta
AU  - Andini Ulhaq
AU  - Efi Resfitasari
AU  - Indri Febriani
AU  - Siti Elisah
PY  - 2022
DA  - 2022/02/10
TI  - Effect of Debt to Equity Ratio, Current Ratio, Total Assets Turnover, Earning Per Share, Price Earning-Ratio, Sales Growth, and Net Profit Margin on Return on Equity
BT  - Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021)
PB  - Atlantis Press
SP  - 417
EP  - 426
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220204.047
DO  - 10.2991/aebmr.k.220204.047
ID  - 2022
ER  -