{"id":"https://openalex.org/W7204646601","doi":"https://doi.org/10.31955/mea.v10i2.7788","title":"PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN MANUFAKTUR","display_name":"PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN MANUFAKTUR","publication_year":2026,"publication_date":"2026-08-29","ids":{"openalex":"https://openalex.org/W7204646601","doi":"https://doi.org/10.31955/mea.v10i2.7788"},"language":"id","primary_location":{"id":"doi:10.31955/mea.v10i2.7788","doi":"https://doi.org/10.31955/mea.v10i2.7788","is_oa":true,"landing_page_url":"https://doi.org/10.31955/mea.v10i2.7788","pdf_url":"https://journal.stiemb.ac.id/index.php/mea/article/download/7788/3104","source":{"id":"https://openalex.org/S4210198748","display_name":"Jurnal Ilmiah Manajemen Ekonomi & Akuntansi (MEA)","issn_l":"2541-5255","issn":["2541-5255","2621-5306"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.stiemb.ac.id/index.php/mea/article/download/7788/3104","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5020407335","display_name":"Agung Slamet Prasetyo","orcid":"https://orcid.org/0000-0003-0993-9893","observed_orcids":["https://orcid.org/0000-0003-0993-9893"]},"institutions":[{"id":"https://openalex.org/I4405259757","display_name":"Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha","ror":"https://ror.org/02ntewc24","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405259757"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Agung Slamet Prasetyo","raw_affiliation_strings":["STIE Widya Wiwaha Yogyakarta , Yogyakarta 1 ,"],"raw_orcid":"https://orcid.org/0000-0003-0993-9893","affiliations":[{"raw_affiliation_string":"STIE Widya Wiwaha Yogyakarta , Yogyakarta 1 ,","institution_ids":["https://openalex.org/I4405259757"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5148573697","display_name":"Muhammad Ilham Fadlilah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405259757","display_name":"Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha","ror":"https://ror.org/02ntewc24","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405259757"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muhammad Ilham Fadlilah","raw_affiliation_strings":["STIE Widya Wiwaha"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"STIE Widya Wiwaha","institution_ids":["https://openalex.org/I4405259757"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405259757"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"10","issue":"2","first_page":"2694","last_page":"2709"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.9628999829292297,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.9628999829292297,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":0.018699999898672104,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.0044999998062849045,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/current-ratio","display_name":"current ratio","score":0.9779999852180481},{"id":"https://openalex.org/keywords/asset-turnover","display_name":"asset turnover","score":0.9829999804496765},{"id":"https://openalex.org/keywords/debt-equity-ratio","display_name":"debt to equity ratio","score":0.9599999785423279},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.9580000042915344},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.9449999928474426},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.8270000219345093},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.6949999928474426},{"id":"https://openalex.org/keywords/financial-ratios","display_name":"financial ratios","score":0.8379999995231628}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.6599000096321106},{"id":"https://openalex.org/C52272595","wikidata":"https://www.wikidata.org/wiki/Q2210989","display_name":"Current ratio","level":3,"score":0.5493999719619751},{"id":"https://openalex.org/C112896921","wikidata":"https://www.wikidata.org/wiki/Q1728600","display_name":"Asset turnover","level":4,"score":0.5095999836921692},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4641999900341034},{"id":"https://openalex.org/C74153512","wikidata":"https://www.wikidata.org/wiki/Q167064","display_name":"Debt-to-equity ratio","level":4,"score":0.4327999949455261},{"id":"https://openalex.org/C135665773","wikidata":"https://www.wikidata.org/wiki/Q2234049","display_name":"Debt ratio","level":3,"score":0.3384999930858612},{"id":"https://openalex.org/C155530773","wikidata":"https://www.wikidata.org/wiki/Q591174","display_name":"Return on equity","level":3,"score":0.3336000144481659},{"id":"https://openalex.org/C124972522","wikidata":"https://www.wikidata.org/wiki/Q1303176","display_name":"Equity ratio","level":4,"score":0.3287999927997589},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.3091999888420105},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.29409998655319214},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.2896000146865845},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.26820001006126404},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.26179999113082886},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.25679999589920044}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.31955/mea.v10i2.7788","doi":"https://doi.org/10.31955/mea.v10i2.7788","is_oa":true,"landing_page_url":"https://doi.org/10.31955/mea.v10i2.7788","pdf_url":"https://journal.stiemb.ac.id/index.php/mea/article/download/7788/3104","source":{"id":"https://openalex.org/S4210198748","display_name":"Jurnal Ilmiah Manajemen Ekonomi & Akuntansi (MEA)","issn_l":"2541-5255","issn":["2541-5255","2621-5306"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.31955/mea.v10i2.7788","doi":"https://doi.org/10.31955/mea.v10i2.7788","is_oa":true,"landing_page_url":"https://doi.org/10.31955/mea.v10i2.7788","pdf_url":"https://journal.stiemb.ac.id/index.php/mea/article/download/7788/3104","source":{"id":"https://openalex.org/S4210198748","display_name":"Jurnal Ilmiah Manajemen Ekonomi & Akuntansi (MEA)","issn_l":"2541-5255","issn":["2541-5255","2621-5306"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","score":0.48510000109672546,"id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7204646601.pdf","grobid_xml":"https://content.openalex.org/works/W7204646601.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W2987098640","https://openalex.org/W4386689761"],"related_works":["https://openalex.org/W7215940580","https://openalex.org/W7220242386","https://openalex.org/W4205865511","https://openalex.org/W3111161643","https://openalex.org/W2791772509","https://openalex.org/W3122866671","https://openalex.org/W7042495846","https://openalex.org/W7028354839","https://openalex.org/W4296898151","https://openalex.org/W2557356070"],"abstract_inverted_index":{"Penelitian":[0],"ini":[1,34],"dilakukan":[2,77],"dengan":[3],"tujuan":[4],"untuk":[5,91],"menganalisis":[6],"bagaimana":[7],"pengaruh":[8],"antara":[9],"current":[10,103],"ratio,":[11],"return":[12],"on":[13],"asset,":[14],"total":[15,106],"asset":[16,107],"turnover,":[17],"dan":[18,51,95,105],"debt":[19,117],"to":[20,118],"equity":[21,119],"ratio":[22,104,120],"terhadap":[23,124],"nilai":[24,114,126],"perusahaan":[25,27,50,57],"pada":[26],"bidang":[28,58],"manufaktur":[29,59],"periode":[30],"2021-2024.":[31],"Dalam":[32],"penelitian":[33,46,67],"teknik":[35],"pengambilan":[36],"sampel":[37,54],"yang":[38,60,112],"digunakan":[39,52,90],"yaitu":[40],"metode":[41],"purposive":[42],"sampling.":[43],"Populasi":[44],"dalam":[45],"diperoleh":[47],"sebanyak":[48,55],"66":[49],"sebagai":[53,83],"32":[56],"terdaftar":[61],"di":[62],"Bursa":[63],"Efek":[64],"Indonesia.":[65],"Data":[66],"dianalisis":[68],"menggunakan":[69],"pendekatan":[70],"regresi":[71],"linier":[72],"berganda.":[73],"Seluruh":[74],"tahapan":[75],"analisis":[76,99],"melalui":[78],"aplikasi":[79],"SPSS":[80],"versi":[81],"31.0":[82],"perangkat":[84],"utama,":[85],"sedangkan":[86],"Microsoft":[87],"Excel":[88],"2025":[89],"membantu":[92],"proses":[93],"pengolahan":[94],"penyusunan":[96],"data.":[97],"Hasil":[98],"memperlihatkan":[100],"bahwa":[101],"tingkat":[102],"turnover":[108],"tidak":[109],"menjadi":[110],"faktor":[111],"memengaruhi":[113],"perusahaan.":[115,127],"Sebaliknya,":[116],"terbukti":[121],"berkontribusi":[122],"positif":[123],"peningkatan":[125]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-08-30T00:00:00"}