BibTex Citation Data :
@article{JBS14378, author = {ANISA NURSATYANI and SUGENG WAHYUDI and MUHAMAD SYAICHU}, title = {NALISIS PENGARUH CURRENT RATIO, FIRM SIZE, DAN ASSETS TANGIBILITY TERHADAP RETURN ON ASSET DENGAN DEBT TO TOTAL ASSET SEBAGAI VARIABEL INTERVENING (Studi pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2008-2011)}, journal = {JURNAL BISNIS STRATEGI}, volume = {23}, number = {2}, year = {2014}, keywords = {Key Words : Debt to Total Assets (DTA), Current Ratio (CR), firm size, assets tangibility, Return on Assets (ROA)}, abstract = { Abstract This study to examine the effect of Current Ratio (CR), firm size, and assets tangibility to Return on Assets (ROA) with Debt to Total Assets (DTA) as an intervening variable. Object studies at mining companies listed on Indonesia Stock Exchange during 2008-2011. Sampling technique using purposive sampling method based on particular criteria which was appropriate with research purposes. This study use 15 mining companies. Methods of data analysis using multiple linear regression analysis, path analysis, and Sobel test. The results show Debt to Total Asset (DTA), Current Ratio (CR), and assets tangibility have negative effect on Return on Assets (ROA), but firm size has not effect on Return on Assets (ROA). Current Ratio (CR) has negative effect on Debt to Total Assets (DTA), but firm size and asset tangibility have not effect on Debt to Total Assets (DTA). Debt to Total Assets (DTA) is able to mediate relationship between Current Ratio (CR) to Return on Assets (ROA), but is not able to mediate relationship between firm size and assets tangibility to Return on Asset (ROA). }, issn = {2580-1171}, pages = {97--127} doi = {10.14710/jbs.23.2.97-127}, url = {https://ejournal.undip.ac.id/index.php/jbs/article/view/14378} }
Refworks Citation Data :
Abstract
This study to examine the effect of Current Ratio (CR), firm size, and assets tangibility to Return on Assets (ROA) with Debt to Total Assets (DTA) as an intervening variable. Object studies at mining companies listed on Indonesia Stock Exchange during 2008-2011. Sampling technique using purposive sampling method based on particular criteria which was appropriate with research purposes. This study use 15 mining companies. Methods of data analysis using multiple linear regression analysis, path analysis, and Sobel test.
The results show Debt to Total Asset (DTA), Current Ratio (CR), and assets tangibility have negative effect on Return on Assets (ROA), but firm size has not effect on Return on Assets (ROA). Current Ratio (CR) has negative effect on Debt to Total Assets (DTA), but firm size and asset tangibility have not effect on Debt to Total Assets (DTA). Debt to Total Assets (DTA) is able to mediate relationship between Current Ratio (CR) to Return on Assets (ROA), but is not able to mediate relationship between firm size and assets tangibility to Return on Asset (ROA).
Article Metrics:
Last update:
Last update: 2025-10-19 03:43:15
To have their manuscript accepted and published by Jurnal Bisnis Strategi, authors must complete the review process. Articles in Jurnal Bisnis Strategi are published under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0), allowing readers to view, share, and adapt the material, including for commercial purposes, under the following conditions:
Attribution: Proper credit must be given to the authors, a link to the license must be provided, and any changes made must be indicated. This must be done in a reasonable way, but not in a manner that suggests the original author or licensor endorses your use.
ShareAlike: If you remix, transform, or build upon the work, your contributions must be distributed under the same license as the original.
No Additional Restrictions: You cannot impose legal terms or technological measures that restrict others from using the material as permitted by the license.
The copyright of the articles is assigned to the author(s), and they retain rights to the published work. Both the Editorial Team of Jurnal Bisnis Strategi and the author(s) work together to ensure that no errors, either in data or statements, are present in the published articles. Authors submitting to this journal agree to the following terms:
Authors retain copyright and grant the journal the right of first publication, with the work being licensed under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0), which allows others to share the work, provided the authorship and initial publication in the journal are acknowledged.
The journal permits authors to maintain copyright and publishing rights without restrictions.
Authors are free to enter into separate agreements for the non-exclusive distribution of the journal's published version, such as posting it in an institutional repository or publishing it in a book, as long as the initial publication in the journal is acknowledged.
Authors are encouraged to share their work online (e.g., on personal websites or institutional repositories) before and during the submission process, as this can foster academic exchange and increase citation opportunities.
View My Stats
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.