This study aims to analyze the influence of sales volume, debt-to-equity ratio (DER), and cash-to-equity r..."> This study aims to analyze the influence of sales volume, debt-to-equity ratio (DER), and cash-to-equity r..."/>
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JURNAL SKRIPSI AK

Pengaruh Volume Penjualan, Tingkat Hutang Dan Cash Ratio Terhadap Return On Equity Ratio Pada Perusahaan Yang Terdampak Boikot

This study aims to analyze the influence of sales volume, debt-to-equity ratio (DER), and cash-to-equity return (ROE) ratio in companies affected by the boycott and listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This study uses a quantitative approach with a double linear regression analysis method. The
data used is secondary data in the form of annual financial statements from 36 observations. The results of the test showed that sales volume had a significant influence on ROE with a calculation value of 5.471 > 2.037 and a significance of 0.000 < 0.05, and the cash ratio also had a significant effect on ROE with a calculation value of
2.729 > 2.037 and a significance of 0.010 < 0.05. Meanwhile, the debt level had no significant effect on ROE with a calculation value of -0.015 < 2.037 and a significance of 0.917 > 0.05. The results of the F test showed that the independent variable simultaneously had an effect on the ROE with a Fcal value of 13.417 > Ftable of 2.901 and
a significance of 0.000 < 0.05. The value of the determination coefficient (R²) is 0.557, which means that 55.7% of the variation in ROE can be explained by all three independent variables. The study concluded that sales volume and cash ratio have a significant influence on ROE, while debt levels have no partial effect.

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JAK.003.2025
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Detail Information
Series Title
Jurnal skripsi akuntansi internasional
Call Number
657 FAD p
Publisher
Bogor : Universitas Binaniaga Indonesia.,
Collation
15 hal., il
Language
Inggris
ISBN/ISSN
-
Classification
657 FAD p
Content Type
-
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Jurnal Internasional Akuntansi
Specific Detail Info
-
Statement of Responsibility
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